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Showing 1491–1500 of 7791 articles for “Art. CA Paris – 26 June 2019 – no. 16/23435”
…between the lower of these two rates and the higher.C of 1° of III of Article 1609 nonies C is applicable;b) (Repealed).II. - For the application of the provisions of I, the business property tax rate…
I. - Subject to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or t…
I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…
…verning these bodies, set according to rules similar to those applied for the taxes levied by the local authority unions referred to in Article 1609 quater. The first paragraph is also applicable for…
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…
…tax domicile is in France are required to declare the following information:1° The creation, modification or extinction, as well as the content of the terms of the trust ;2° Information relating to t…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
…1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
…igation to make multiple declarations, the intermediary is exempt from making the declaration if he can prove by any means that the cross-border scheme has been declared in another Member State of the…
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