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Showing 1691–1700 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
The provisions subject to land registration of the deeds referred to in articles 1025, 1030, 1031, 1053, 1054, 1055,1066, 1067 and 1088 as well as those relating to the transactions referred to in art…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
Orders issued by the Minister of the Economy and Finance may make it compulsory for companies manufacturing, packaging or importing certain products to affix marks supplied or approved by the tax auth…
Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks fo…
The total amount of aid for the production of a given short-lived cinematographic or audiovisual work may not:1° Exceed 80% of the final production cost of this work and, in the case of an internation…
The misleading commercial practices referred to in Articles L. 121-2 to L. 121-4 are punishable by two years' imprisonment and a fine of 300,000 euros. The amount of the fine may be increased, in prop…
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