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Showing 2551–2560 of 64092 articles for “Art. L 227-16 and L 227-17”
The provisions of 1° of article R. 5132-15 do not apply to the medicinal products mentioned in 2° and 3° of article R. 5124-43. However, the words: "Reserved for professional use", surrounded by a col…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
Before taking up their duties, all members of staff must undergo a general medical examination, including : - a chest X-ray, unless an X-ray less than two months old can be provided ; - a tuberculin s…
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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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…
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…
I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption:1° Falling under CN codes 2009 and 2202 of the customs tariff;2° Containing added sugars;3…
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