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Showing 1361–1370 of 12756 articles for “Art. BOI-RPPM-RCM-20-10-20-50 n°s 140–150”
In the event of a sentencing judgment, the Public Prosecutor may also lodge his appeal within twenty days of the day on which the decision is handed down. Without prejudice to the application of artic…
In the event of an appeal by one of the parties within the above time limits, the other parties have a further five days in which to lodge an appeal.
It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there bei…
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…
Where the administrative court does not rule within two months or where authorisation is refused, the taxpayer may appeal to the Conseil d'Etat.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
I. - When implementing a resolution measure, the College of Resolution shall take into account the objectives of the resolution. These objectives are as follows: 1° To ensure the continuity of critica…
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