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Showing 1231–1240 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…f this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon. The…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
…e gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carrying out, even occasionally, sales o…
Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer's premises, the works are then…
When works from another Member State of the European Community or another State party to the Agreement establishing the European Economic Area or from Turkey are placed on the market which do not bear…
…xpressed per 1,000 units or per 1,000 grams, is the same throughout France and is freely determined by manufacturers and approved suppliers. For each package, the retail price of the product is equal…
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