Article 1649 AD
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
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Showing 2471–2480 of 62896 articles for “Art. II · Arts. R 611-13 to R 611-16”
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
I. - Trading venue managers : 1° Publish a weekly report presenting the aggregate positions held by the different categories of persons mentioned in IV for the different commodity derivatives, the uni…
For the calculation of the employee majorities referred to in the first and second paragraphs of Article L. 2352-13, each member holding a seat on the special negotiating body allocated to a Member St…
The provisions of this paragraph lay down the accounting and financial terms and conditions for mandates entrusted by local authorities and their public establishments pursuant to II, III or, with the…
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
The persons mentioned in Article L. 561-2 shall refrain from carrying out any transaction involving sums which they know, suspect or have good reason to suspect originate from an offence punishable by…
Where the International Criminal Court so requests, the enforcement of fines and confiscation sentences or decisions concerning reparations handed down by the International Criminal Court shall be aut…
It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharg…
The insured risks remain covered, even in the event of fault on the part of the insured or his land agents, unless the insurer establishes that the damage is due to a lack of reasonable care on the pa…
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