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Showing 1761–1770 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
…er of business, demerger of a company or universal transfer of the assets mentioned in article 1844-5 of the Civil Code, the business value added contribution is also payable by the taxpayer who is no…
…he value added produced during the financial years closed, regardless of their respective durations.5. In the situations mentioned in 1 to 4, no account is taken of the portion of the closed financial…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.
…June. In the absence of a vote or in the event of non-compliance with the rules listed in article 1594 D, the current rate is renewed.
…to acquisitions relating to property located in the rural regeneration zones defined in article 1465 A. The provisions of article 1594 E are applicable.
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
…an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contribution.II. - 1. The business value added contri…
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