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Showing 3891–3900 of 4128 articles for “Art. 7.1.b”
I. - Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new mea…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
In addition to the penalties provided for in articles 1791 to 1794, the offences referred to below are punishable by one year's imprisonment, increased to three years for the offences mentioned in 10°…
I. - A solidarity fund is established for the départements of the Ile-de-France region. The resources of the fund are set at 60 million euros.II. - For each department in the Ile-de-France region, a s…
Information on surrender or transfer values that cannot be established in euros or foreign currencies when the draft contract, insurance application or notice is submitted. I.-Principle : The informat…
The information referred to in the fourth paragraph of Article L. 522-5 contains a list of the reference units of account and, for each unit of account, an indication of:i) the performance of the asse…
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