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Showing 1961–1970 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…cember 2009, with the exception of the flat-rate coefficients determined in application of article 1518 bis which are, in all cases, those set in respect of 2010.The rebate is equal to the difference,…
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
…income tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies establ…
…porting obligations to one of these other Member States pursuant to Council Directive 2011/16/EU of 5 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/79…
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…
After informing the parties concerned of any shortcomings observed in the performance of the agreement referred to in Article 1649 quater N and having given them the opportunity to present their obser…
…ssessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furnished pr…
…ation from 2, when employers make use of the simplified arrangements provided for in article L. 133-5-6 of the Social Security Code or in article L. 7122-23 of the Labour Code, the withholding tax is…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
…ector;4° A notary appointed by the chamber or chambers of notaries of the department, or his deputy;5° Three representatives of taxpayers, namely:a. One full member and two alternates appointed by the…
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