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Showing 6161–6170 of 60412 articles for “Art. I-2-2°”
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
In order to benefit from the registration of sums in their automatic account, delegated production companies shall send electronically, between 1 September 2021 and 31 December 2021, an application fo…
I.-The following constitute a travel service: 1° The carriage of passengers; 2° Accommodation that is not an integral part of the carriage of passengers and that does not have a residential purpose; 3…
The currency used for the corporate income tax report referred to in Article L. 233-28-1 is the currency used for the preparation of the consolidated financial statements of the company to which the r…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
The coefficient for the reduction in working hours is calculated as the ratio of the requested working hours to the previous working hours. It is rounded to two decimal places, to the nearest hundredt…
I.-When the registration application includes all the documents defined in article R. 211-20, the registration commission mentioned in article L. 141-2 issues a receipt which it communicates to the ap…
The tasks entrusted by articles R. 15-33-11 à R. 15-33-13 to the magistrate delegated to the judicial missions of the customs and tax authorities with regard to customs officers are applicable to tax…
I. - Articles L. 2224-1, L. 2224-2, L. 2224-4 to L. 2224-6 are applicable to the communes of French Polynesia subject to the provisions of II to VI.II. - For the application of Article L. 2224-1, afte…
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