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Showing 5681–5690 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I.-The provisions of Articles L. 430-3 et seq. of this Title any concentration within the meaning of Article L. 430-1, when the following three conditions are met:the total worldwide turnover excludin…
…R. 6153-1-19, R. 6153-1-20 and R. 6153-1-22, articles R. 6153-2 to R. 6153-6, 2° of article D. 6153-10-1 and articles R. 6153-29 to R. 6153-40 are applicable to them, with the exception of the provisi…
…6-1, L. 135-1 to L. 135-3;Article L. 123-6 shall apply in its wording resulting from the ordonnance n° 2016-1635 du 1er décembre 2016 renforçant le dispositif français de lutte contre le blanchiment e…
…difference between the net rate of each of the local direct taxes mentioned in Article 1 of the loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale, applied in the said…
…mmodation. The annual amount of expenditure giving entitlement to the tax reduction may not exceed €10,000 per person accommodated.
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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…
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