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Showing 1–10 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
…of the article 73 of law no. 2006-11 of 5 January 2006 on agricultural guidance and the ordonnance n° 2006-1547 du 7 décembre 2006 relative à la valorisation des produits agricoles, forestiers ou ali…
…ned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the tax due, the excess is refunded.III. - The sums mentioned in A of I of this art…
…lating to the preservation, consultation, reproduction, restitution or reinstatement of the documents..
…ay only be challenged by way of an appeal in cassation at the same time as the judgment on the merits.
…ree zone, be put to the same uses as if they had been imported directly and under the same conditions. 2. When goods placed in free zones are released for consumption, the customs duties and taxes pay…
…sue the same farmers with a purchase slip or delivery note for any payment corresponding to purchases. (Repealed). (1) See art. 298 quater and 298 quinquies.
I. - In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, befor…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
For all electronic transmissions referred to in article R. 123-288, an electronic signature is used under the conditions set out in article R. 123-5. Subject to the provisions legally or judicially em…
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