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Showing 681–690 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
…charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of…
…nd persons considered to be his or her dependants, within the meaning of the articles 196 and 196 A bis. II. - The exemption provided for in I of this article applies, under the same conditions, to ca…
…round 85,000, including 75,000 clubs active in Olympic sport. Of this total, it appears that around 30% of competitive sports associations employ one or more employees, mainly because : - Only a third…
…plaisance ou un ou plusieurs chevaux de course;2° Les personnes qui emploient un employé de maison;3° Les personnes qui ont à leur disposition une ou plusieurs résidences secondaires, permanentes ou…
…e code or to a semi-public company and having benefited from an exemption provided for in articles 1384,1384 A, in IIa of Article 1385 or acquired before 1 January 1998 with a view to their rental wit…
Aptitude test A.-"Underwater diving" section of the BP JEPS 1. Technical safety test. The technical safety test comprises four tests which take place in the following chronological order, each test be…
…have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator considers that the instalments already paid in…
…acquisitions made by them becomes chargeable under the conditions set out in d of 2 of Article 269 ;3° They may immediately deduct the tax on non-capital goods and services from the tax due for the qu…
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