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Showing 831–840 of 69289 articles for “Art. L 227-1 à L 227-20”
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…
I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively t…
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Public administrations, establishments or bodies subject to control by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary an…
I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementa…
I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…
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…
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…
The percentage provided for in article L. 233-8 is set at 5%.
I.-The authorisation application form referred to in article R. 752-6-2, a model of which is attached to this order, bears the letterhead of the prefecture in whose jurisdiction the authorisation is r…
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