20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 2041–2050 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
Open the article to read the full text in English.
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
I.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…
I. - When a person not established in the European Union is liable for value added tax or is required to fulfil reporting obligations, it is required to have a taxable representative established in Fr…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
