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Showing 7701–7710 of 7942 articles for “Art. CE 28-12-2012 n° 347252”
…of the collection periods within the year. The rate of the flat-rate tourist tax is set in accordance with the following scale:(In euros) Accommodation categories Lowest rate Ceiling rate Palaces 0.7…
Where the insurance certificate relates to a ten-year liability insurance contract taken out by an individual taxable person, the insurance certificate provided for in Article L. 243-2 must bear the w…
…one hand, are located in another State or territory that has entered into an administrative assistance agreement with France with a view to combating tax fraud and tax evasion, the stipulations and im…
…scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third territories or countries; 2° Any taxable person, whether or…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
I.-The contribution made by insurance undertakings to finance the intervention of the guarantee fund in the event of the withdrawal of authorisation of an insurance undertaking covering, in the territ…
…taxpayer in respect of the year in which the financial year ends. If the amount of the tax credit exceeds the tax due for that year, the excess is used to pay the income tax due for the following nine…
…vided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or sub-concession of assets held or taken under concession by a member company of the group…
…r transported by the seller or on his behalf, outside the European Community and the supply of services directly linked to the export;2° the supply of goods dispatched or transported by the purchaser…
…a commercial company or any other profit-making body whose purpose is not to operate municipal services or activities of general interest under the conditions laid down in Article L. 2253-2.By way of…
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