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Showing 2221–2230 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The detailed rules for the application of the articles relating to gold, silver or platinum articles, in particular those relating to the testing or issue of authorisations, the application of hallmar…
Decrees in the Conseil d'Etat will determine the application of the provisions relating to distillers (1). (1) Annex I, art. 37 to 42, 44 to 56 and Livre des procédures fiscales, art. R. 30-1.
Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation.They mu…
At the request of town councils or agricultural and distillers' unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the r…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
…e 793, shares in agricultural landholding groups and agricultural landholding groups subject to law n° 62-933 du 8 août 1962 complémentaire à la loi d'orientation agricole et à l'article 11 de la loi…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
The provisions subject to land registration of the deeds referred to in articles 1025, 1030, 1031, 1053, 1054, 1055,1066, 1067 and 1088 as well as those relating to the transactions referred to in art…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
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