Article 345 bis
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
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Showing 381–390 of 63992 articles for “Art. I.1° bis”
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
Title I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Director of the Ecole Nationale de Voile et des Sports Nautiques shall draw up the list of voters and eligible persons for each college in accordance…
TITLE I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Managing Director of the Institut national du sport, de l'expertise et de la performance shall draw up the list of voters and eligible persons for eac…
The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parenta…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
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