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Showing 5931–5940 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
…d in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a social purpose hotel residence defined in
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
…d aircraft delivered within three months of first entry into service or which have sailed less than 100 hours or flown less than 40 hours respectively;b. land vehicles delivered within six months of f…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carryi…
Only goldsmiths, jewellers and jewellery manufacturers are authorised to manufacture gold, silver or platinum articles in any other non-legal capacity exclusively for shipment to other Member States o…
If the assayer assumes that a work of gold, vermeil, silver, platinum is filled with iron, copper or any other foreign material, he has it cut in the presence of the owner. If the fraud is recognised,…
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