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Showing 421–430 of 64836 articles for “Art. s. L 227-9 and L 227-10”
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
In order to carry out any checks or controls that fall within the scope of his duties, the chartered accountant has access to the same documents as the company's statutory auditor.
The Social and Economic Committee may decide to use a chartered accountant as part of the consultation on the company's social policy, working conditions and employment referred to in 3° of article L.…
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
The request for an opinion from the Agence nationale de sécurité du médicament et des produits de santé by the ministers responsible for health and social security, on the order mentioned in the last…
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