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Showing 1921–1930 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Sums to be collected by the State under Article 1641 are added to the proceeds of direct taxes to be paid to local authorities and other bodies.
…enue (in euros) AMOUNT OF THE BASIS minimum (in euros) Less than or equal to 10,000 Between 237 and 565 More than 10,000 and less than or equal to 32,600 Between 237 and 1,130 Greater than 32,600 and…
…l owners of such persons, legal arrangements or structures, within the meaning of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of t…
…s information, the list of which is determined by order of the Minister responsible for the budget; 5° Where the transactions consist of the rental of immovable property: a) The address and, where app…
1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
I.-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 t…
…amount of the rebate benefits the farmer under the conditions provided for in article 1 of law no. 57-1260 of 12 December 1957.These reductions are payable by local authorities and their groupings. T…
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Orders issued by the Minister of the Economy and Finance may make it compulsory for companies manufacturing, packaging or importing certain products to affix marks supplied or approved by the tax auth…
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