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Showing 5041–5050 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
When one of the conditions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of…
…L. 718-16 of the Education Code;agricultural education and vocational training regulated by Law no. 60-791 of 2 August 1960 on agricultural education and vocational training;continuing vocational trai…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
…rganisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the General Local Authorities Code and 2 to 9 of II of Articl…
…application of the treaty relating to the creation of the Republic of Cyprus, signed on 16 August 1960, for their use, for the use of the civilian staff accompanying them or for supplying their messes…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
…ration, impose a fine, the amount of which, set by decree in the Conseil d'Etat, may not exceed:1° €60 per slip in the event of a breach of the obligations set out in 1° of II;2° €300,000 in the event…
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
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