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Showing 5691–5700 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
It is forbidden to manufacture, dispatch, sell, offer for sale or hold with a view to sale, under the name of wine, cider, perry or mead, products that do not meet the definition given, for wine, by C…
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…
…lisher 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 freedom of communication (1) of broadcasting rights to sportin…
The manufacture, circulation and possession of piquettes or sugar wines are prohibited.
Life certificates are exempt from registration.
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
…consisting of: a) Either sales by lots triggering the right of pre-emption provided for in Article 10 of Law no. 75-1351 of 31 December 1975 relating to the protection of occupants of residential pre…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
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