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Showing 4721–4730 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
…due, when they relate to equipment and materials acquired, as from the entry into force of the loi n° 2009-258 du 5 mars 2009 relative à la communication audiovisuelle et au nouveau service public de…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern…
…ver relating to sales of fruit and vegetables referred to in the second paragraph of I is less than 100 million euros;- they are not contractually linked to a group of distributors whose annual turnov…
I.-In order to take into account the specific methods used in the film production, audiovisual or entertainment professions, the agreements relating to the unemployment insurance scheme mentioned in a…
The proportion of the assets of forest savings companies made up of woodland and forests is set at 51% when these companies devote, under conditions defined by decree in the Conseil d'Etat, a fraction…
The granting of exceptional aid is subject to the provisions of national framework scheme no. SA.62102 authorised by the European Commission by decisions of 16 March 2021 C(2021) 1902, 9 December 2020…
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