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Showing 4871–4880 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…with a view to reaching a joint decision on a group resolution scheme referred to in Article L. 613-60-2, the resolution college shall provide all the cooperation required. II. - Where the resolution…
The annual report provided for in Article L. 132-9-3-1 includes the following information (all technical provisions combined, expressed in the form of a theoretical mathematical provision for point-ba…
…scale:Base rates Applicable rate 0 to €6,500 2.515% From €6,500 to €17,000 1.038% From €17,000 to €60,000 0.692% More than €60,000 0.519%When the notary appointed by the judge under the 10° of Articl…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
…is ; 3° To transactions subject to value added tax by virtue of an option provided for in Articles 260,260 A et 260 B. 4° To the supply of new means of transport carried out under the conditions provi…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
…tion when the corresponding turnover achieved during the previous calendar year does not exceed €19,600.This provision may not have the effect of increasing the turnover limit of the exemption relatin…
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
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