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Showing 241–250 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…outside France whose tax regime is privileged within the meaning of the second paragraph of article 238 A or established or incorporated in an uncooperative State or territory within the meaning of ar…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
…ecks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15…
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carryi…
…ion body for testing and marking except : a. In the case of works referred to in a and b of Article 524 bis. However, these works must bear the responsibility stamp, affixed on the importer's premises…
…sponsibility mark and a title mark under the conditions laid down in the fifth paragraph of article 548 and brought into France by virtue of the exceptions provided for in the last paragraph of the sa…
…single price multiplied by the capacity of the package, then rounded up to the nearest multiple of 5 euro cents. For each product and each package, the retail price is applicable after being approved…
Manufacturers of gold, silver or platinum articles are subject to the guarantee legislation provided for in this chapter, not only in respect of their own production but also for articles which they h…
Only goldsmiths, jewellers and jewellery manufacturers are authorised to manufacture gold, silver or platinum articles in any other non-legal capacity exclusively for shipment to other Member States o…
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