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Showing 2891–2900 of 52217 articles for “Art. 427 al. 1”
…eration body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-…
…x status may, by means of a general decision taken under the conditions laid down in I of l'article 1639 A bis, exempt from property tax on built-up properties for a period of seven years buildings be…
…ir own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties the properties located in the defence re…
…ires a property or enters into a business relationship in France within the meaning of article L. 561-2-1 of the Monetary and Financial Code and the director whose tax domicile is in France are requir…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
…Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively to…
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…trol by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary and Financial Code for their transactions with French residents a…
I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementa…
…set by decree, the information required for the application of Article 8(3a) of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Di…
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