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Showing 7041–7050 of 53704 articles for “Art. CA Paris 1-12-2021 n° 20/04742”
…1467 A, under the conditions set out in 1°, 3°, 4° and 5° of article 44 sexies-0 A and in which it carries out its business on 1st January of the tax year. Where the property belongs to a company in…
…ed for in I of article 1639 A bis, exempt from property tax on built-up properties the properties located in the defence restructuring zones defined in 1° and 2° of 3 ter of the article 42 of law no.…
…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 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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…e references of accounts opened, held, used or closed abroad. The terms and conditions for the application of this paragraph shall be laid down by decree (2).Sums, securities or assets transferred to…
…iled, resident or have his registered office in France for tax purposes. Permanent establishments located outside France of an intermediary fiscally domiciled or resident in France, for schemes relati…
…claration filed under conditions and deadlines set by decree, the information required for the application of Article 8(3a) of Council Directive 2011/16/EU of 15 February 2011 on administrative cooper…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside…
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