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Showing 4891–4900 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The retail selling price of products sold by the resellers referred to in the first paragraph of article 568 and products delivered to travellers by the purchaser-resellers designated in the twelfth p…
…to in the first paragraph may be delegated to an interprofession created in accordance with the loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.The quantities…
1. Manufactured tobacco may be imported, introduced and wholesaled in mainland France by any natural or legal person who establishes itself as a supplier with a view to carrying on this activity under…
The weighted average retail selling price in mainland France of manufactured tobacco is calculated by product group according to the total value of all units released for consumption, based on the ret…
The suppliers mentioned in Article 570 are required to declare each of their establishments to the administration. The department's agents may freely carry out any necessary checks inside these establ…
The retail sales monopoly is entrusted to the administration, which exercises it, under conditions and according to procedures laid down by decree, through the intermediary of tobacconists designated…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
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