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Showing 3411–3420 of 57397 articles for “Art. L. 611-4 to L. 611-16”
…t, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents and information relating to the tax situation of taxpayers. 3. The se…
For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it contro…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
The provisions of articles R. 233-14 and R. 233-15 also apply to foreign nationals mentioned in article L. 200-5 when they are staying in France for more than three months.
Expenses relating to the election of representatives of the regions and the Corsican collectivity, the départements, the public establishments for inter-municipal cooperation with their own tax status…
…r premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement savings plans provided for…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
…cle 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General markers falling under category A mentio…
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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