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Showing 5261–5270 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade,…
It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there bei…
The manufacturer or dealer must enter, in a special register which may be required to be produced by the administration's agents, his successive productions and acceptances, as well as the names and r…
Manufacturers of gold, silver and platinum articles are required to make themselves known to the office of guarantee on which they depend and to have their particular hallmark inscribed there, with th…
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
The request for reimbursement relating to an unused dematerialised stamp must be submitted no later than six months after the expiry of the validity period provided for in Article 900.
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
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