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Showing 2561–2570 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The tax credit defined in article 220 sexdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 sexdecie…
…nt on mutual assistance for recovery with a scope similar to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes…
…e first condition is not required of companies when they opt for the regime provided for in Article 208 C for their fixed assets other than those referred to in IV of l'article 219, if they undertake…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
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