Article 299
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…
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Showing 2841–2850 of 4400 articles for “Art. 787 B & 787 C”
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…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
…Expired); 2° (Repealed); 3° interest shares held in a forestry group up to three-quarters of the fraction of the net value corresponding to the assets referred to in a below and sums deposited in a fo…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
Payment of the allowance ceases in the following cases:1° At the end of the periods provided for in article L. 551-13, under the conditions provided for in the same article;2° When the foreign nationa…
The provisions of Chapter II bis of Title II of Book III of this Part shall apply in the Territory of the Wallis and Futuna Islands in the wording resulting from Decree No 2020-1094 of 27 August 2020,…
In application of article L. 4424-7 ownership: a) Buildings listed or registered under the law of 31 December 1913 relating to historic monuments and archaeological sites, belonging to the State, the…
In order to investigate and establish offences under this Code relating to tobacco, customs officials in categories A and B have access to information contained in the processing operations provided f…
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