Article 218 A
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
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Showing 5371–5380 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
…referred to in l'article 286 bis, any person who has exercised the option provided for in article 260 CA as well as any taxable person liable for value added tax on imports or withdrawals from the sc…
…dered fit for consumption, but which meet the characteristics defined in Annex III to Decree no. 87-600 of 29 July 1987 amending the provisions of Title II of Decree no. 53-978 of 30 September 1953, m…
Perfumery and toiletry products with an alcohol base or presented under a name which, according to custom, applies to products containing alcohol may only be manufactured, introduced into the national…
Marc wines, sugar wines, piquettes and other wines that do not comply with the provisions of the Community regulations on the common organisation of the wine market, seized from the producer of these…
A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…
The manufacture, circulation and possession of piquettes or sugar wines are prohibited.
Life certificates are exempt from registration.
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