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Showing 5351–5360 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
I. - Any member of the tax abuse committee must inform the chairman:1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;2° Any functions in…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
…35% 1.548% 1.290% From €6,500 to €17,000 1.596% 1.277% 1.064% 0.798% 0.639% 0.532% From €17,000 to €60,000 1.064% 0.851% 0.709% 0.532% 0.426% 0.355% Over €60,000 0.799% 0.639% 0.532% 0.399% 0.319% 0.2…
Article L. 511-60 reads as follows: "Art. L. 511-60-The procedures for applying the provisions of this sub-section are laid down by deliberation of the competent territorial authority. "
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