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Showing 2271–2280 of 68975 articles for “Art. s. L 123-16 and L 123-16-1 · Art. D 230-1”
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
The administrations, establishments, bodies or persons referred to in the first paragraph of
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
The owner of electrical transformers mentioned in article 1519 G which are subject to a concession contract declares each year to the public finance administration the identity of the concessionaire,…
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…
Without prejudice to the provisions of articles 60, 77-1 and 156, where it appears that data seized or obtained in the course of the investigation or enquiry has been subject to transformation operati…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…
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