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Showing 1041–1050 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
…they have not first been subjected to the formality of visa for stamp. This formality is given in return for payment of the tax on all the sums stipulated for the benefit of the insurer, relating to…
…the provisions of the last paragraph of Article R. 426-2 of the Education Code; -Écoles maternelles et élémentaires publiques relevant to Chapter I of Title I of Book IV of the Education Code; -Region…
…ne 1950 and by associations syndicales de remembrement, from some of their members, with a view to retrocession to other members of the association in the interests of remembrement operations.2° Reque…
The rate of the special tax on insurance contracts is set:1° For fire insurance:A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as h…
Group employees are covered by the collective agreement within the scope of which the group was formed.
…tax domicile there, as well as the persons designated in 2 of article 4 B are taxable at the place determined by joint order of the ministers responsible for the economy and the budget.
…he general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determined under the conditions set out in article 60, second paragraph, and in accordance with the p…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
…ilable to members, shareholders or unit holders and not deducted from profits. Taxable amounts are determined for each period used to calculate corporation tax by comparing the closing balance sheets…
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