Article 642
In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are:- six months from the day of death, wher…
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Showing 1171–1180 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are:- six months from the day of death, wher…
The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the opera…
…paid in cash is not required up to a limit of 1 p. 1000 of the turnover achieved and a minimum of €150. (Disjoint paragraph) 3. A decree shall specify the terms of application of these provisions, in…
Decrees in the Council of State will lay down the procedures for applying the provisions relating to stills (1).
…The rate of the fee is fixed per tonne of fishery or aquaculture products, subject to a ceiling of 150% of the flat-rate levels defined in euros by decision of the Council of the European Union. A joi…
It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entrepri…
…not established in France who avail themselves of one of the special schemes mentioned in Articles 359 and 369 ter of Council Directive 2006/112/EC of 28 November 2006 on the common system of value ad…
The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securiti…
When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by t…
With the exception of stills belonging to itinerant hirers, apparatus or parts of apparatus suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits may only circulate anywhere…
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