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Showing 5371–5380 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
It is forbidden for anyone to professionally manufacture cigarettes with tobacco for others or to accidentally manufacture cigarettes with tobacco for profit except under the conditions set out in the…
It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form wha…
The circulation permit is valid for a maximum of one month and for the communes included in the district of the post from which it originates. In the event of a move to another district, it may be exc…
…st 5% of the volume of the musts used and at most the lower of the following two proportions:Either 10% of the volume of the musts used;Or 40% of the total alcoholic strength by volume of the finished…
Under the conditions determined by the administration, the sealing formality provided for by Article 308 : 1° Holders of test stills, as defined by ministerial order (1); 2° Scientific and educational…
Tobacco sales clerks found to have adulterated manufactured tobaccos by adding or mixing heterogeneous materials shall be dismissed, without prejudice to the penalties laid down in this Code for breac…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
…2,570,000 and less than or equal to €5,000,000 1 Greater than €5,000,000 and less than or equal to €10,000,000 1.25 Over €10,000,000 1.50 2. For taxpayers whose taxable assets have a net taxable value…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.
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