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Showing 261–270 of 38437 articles for “Art. s. L 233-16”
The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
I. - The financial administrations shall communicate to the administrations of the other Member States, at their request, any information that is likely to be relevant for the recovery of the debts me…
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…
…When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,…
…e not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
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