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Showing 1941–1950 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
Municipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment wi…
…f their financial year, directly or indirectly, by a person or grouping mentioned in 1°;4° (Expired)5° Legal persons belonging to a group covered by the tax regime provided for in Article 223 A or Art…
Management centres, the purpose of which is to provide industrialists, traders, craftsmen and farmers with assistance in management matters and to provide them with an analysis of economic, accounting…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
The administrations, establishments, bodies or persons referred to in the first paragraph of
…hday and 1 January of the year of the declaration, where this amount is greater than or equal to €7,500;2° For other contracts, regardless of when they were taken out, the cumulative amount of premium…
…ière des entreprises;e) Imposition forfaitaire sur les entreprises de réseaux prévues aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 q…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside…
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