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Showing 5031–5040 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside…
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
…ached a copyright, a related right or an audiovisual exploitation right mentioned in Article L. 333-10 of the Sports Code, with regard to infringements of these rights committed on electronic communic…
A foreign national who receives a pension for an accident at work or occupational disease paid by a French organisation and whose permanent disability rate is equal to or greater than 20% will be issu…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
The general training common to the teaching, supervision and training professions in mountain sports is assessed by means of a three-hour written test, covering all the subjects covered during the tra…
Production companies must:1° Have signed an audiovisual production contract with one or more authors;2° Make a personal contribution to financing the development of the project, by making a cash contr…
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings d…
In articles L. 225-25 and L. 225-72, the reference to articles 20 and 21 of law no. 88-1201 of 23 December 1988 relating to undertakings for collective investment in transferable securities and creati…
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