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Showing 1411–1420 of 5222 articles for “Art. 1394 B bis”
In respect of manufactured tobacco imported into the departments of metropolitan France, infringements of the provisions of articles 571 and 575 E bis shall be investigated, recorded, prosecuted and p…
…irectors are understood to mean the persons mentioned in the first paragraph of 1° of article 885 O bis of the General Tax Code.
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
For the application of IV bis of article L. 324-1-1, premises for commercial use are premises included in buildings whose purpose is trade and service activities within the meaning of…
The following are exempt from the condition of exclusive activity laid down by Articles L. 7232-1-1, L. 7233-2 and L. 7233-3: 1° For their home help activities: a) Intermediary associations ; a bis) N…
I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
…sums referred to in articles 721-13 and 721-18 are entered in the automatic account for promotion abroad on a provisional basis during the first half of each year and on a definitive basis during the…
…sponding to accepted reinsurance transactions are as follows: 1° Mathematical provision: difference between the present value of the commitments assumed by the reinsurer and by the reinsured companies…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
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