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Showing 2381–2390 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ons provided for in the European regulations adopted for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 on the common organisation of…
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…
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
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…
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
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…
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