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Showing 621–630 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
…ther than persons liable for value added tax, acting as such, potatoes, bananas and the fruit or vegetables mentioned in Part IX of Annex I to Council Regulation (EC) No 1234/2007 of 22 October 2007 e…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The fee is set at a flat rate of €125 per approved establishment.
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
The fee referred to in article 302 bis WD is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…
…invited to present its written observations before the court orders the convening of the general meeting.The order may only be subject to an immediate appeal.
The amount of work integration aid paid under an employment support contract may not exceed 95% of the gross amount of the minimum growth wage per hour worked, up to the limit of the legal working wee…
…exercise of the activity that these service providers are required to submit to the authorities competent to issue these authorisations or to receive these declarations, unless they wish to submit the…
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