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Showing 191–200 of 1294 articles for “Art. 796-0 ter”
…or cocoa. However chocolate, household milk chocolate, chocolate bonbons, cocoa beans and cocoa butter are admitted at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic…
…du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the rules…
…Article 56 of Law no. 99-586 of 12 July 1999 relating to the strengthening and simplification of inter-communal cooperation as well as communities of communes formed, under the conditions provided fo…
…al futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts menti…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
…or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
…claim becomes definitively irrecoverable within the meaning of article 272 of this code, against interest generated by loans granted under the same conditions and received during the same year or the…
…dure, on the instructions of the public prosecutor in whose jurisdiction the offence is recorded, after the latter has been informed by any means. Customs officers may physically apprehend the evidenc…
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