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Showing 2091–2100 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
The final assessment for the first and second levels is organised at the end of the training course. It consists of an interview based on a practical case submitted to the candidate (marked out of 20;…
Where the contracting entity decides to reject an application for qualification, it shall inform the economic operator of the reasons for its decision, within a maximum period of fifteen days from the…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, base…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
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