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Showing 3951–3960 of 62994 articles for “Art. 4 A”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I.- Electronic transmissions from the single body referred to in Article R. 123-1 to the recipient bodies and competent authorities are carried out, pursuant to Article R. 123-7 and the conditions of…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
Before carrying on business, providers of the services referred to in 1° to 4° of Article L. 54-10-2 established in France or providing such services in France, shall be registered by the Autorité des…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
I. - Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis,…
The mathematical provisions of life assurance, capitalisation and nuptial-natality insurance contracts with periodic premiums must be calculated taking into account the charges for acquisition costs i…
Within one year of their final conviction, persons sentenced to a term of criminal imprisonment of fifteen years or more for one of the offences referred to in Article 706-53-13 is placed, for a perio…
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