French General Tax CodeIn force
4°: Obligations of holders
Article 308
…sited in a premises approved by the administration (1). (1) See also livre des procédures fiscales, art. L. 27 and L. 29.
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Showing 1151–1160 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…sited in a premises approved by the administration (1). (1) See also livre des procédures fiscales, art. L. 27 and L. 29.
…cations of the meters or to interfere, by any means whatsoever, with their operation. (1) Annex IV, art. 51 septies to 51 octies E.
Any still used by an itinerant hirer may not be put into circulation or parked on the public highway, in an unenclosed courtyard or on an unenclosed site not belonging to the owner of the apparatus, w…
…n the first paragraph may be delegated to an interprofession created in accordance with the loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.The quantities allo…
The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. I…
Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will not…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
…in I is reserved for:a. By option, to companies normally placed under the scheme defined in Article 50-0 ;b. To other companies whose turnover for the previous calendar year does not exceed the thresh…
…or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations rela…
…1613 ter, 1613 quater, 1671 of this Code, Article 266 undecies of the Customs Code or Article L. 253-8-2 of the Rural and Maritime Fishing Code, this representative is unique and appointed for all t…
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