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Showing 161–170 of 43843 articles for “Art. 2 ter”
…8, shall be recovered either in accordance with the procedures laid down when the loi n° 69-1168 du 26 décembre 1969, soit par voie d'apposition de timbre ou sur état, dans des conditions fixées par d…
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
Non-civil servants fulfilling the conditions set out in the first paragraph of Article 706 are recruited as contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales a…
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…
…ct of the income, net gains, profits, distributions, capital gains and receivables listed in 1° and 2° of A of this 1 is established by applying the flat rate provided for in B of this 1 to the taxabl…
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…
…or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to…
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…
…rticle 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of cash subscriptions to the capital of companies subject to corporation tax under o…
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