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Showing 1561–1570 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The conditions of application in the overseas departments of articles 565 and 570 to 572 are laid down by regulation (1).
The provisions of this chapter do not preclude the special provisions laid down in respect of alcohol, wine, cider, perry and mead by the texts in force, with regard to Corsica, Bas-Rhin, Haut-Rhin an…
Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to fre…
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
I. - For the application of 1° of article R. 5141-18 , when reference is made to published scientific literature, the experts shall justify the use of this bibliographical documentation and demonstrat…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
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