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Showing 5181–5190 of 46956 articles for “Art. 219 I b”
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, base…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
I.-A.-The nurse who is a state-qualified anaesthetist carries out his or her activities under the exclusive supervision of an anaesthetist-intensive care doctor, provided that this doctor : 1° Has pre…
Subject to the adaptations provided for in the chapters below, the following provisions of the code are applicable in the Department of Mayotte:1° Book I, with the exception of articles R. 123-171-1,…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
I.-An operator of an online platform is any natural or legal person offering, on a professional basis, whether remunerated or not, an online public communication service based on: 1° The classificatio…
In the event of a dispute relating to the application of the provisions of articles L. 111-1, L. 111-2, L. 111-4 and L. 111-4-1, it is up to the professional to prove that he has fulfilled his obligat…
I. - Manufacturers and importers of motorised DIY and gardening tools, sports and leisure articles, including bicycles, electrically assisted bicycles and motorised personal mobility devices ensure, f…
Before the consumer is bound by a contract for pecuniary interest, the trader shall communicate to the consumer, in a legible and comprehensible manner, the following information: 1° The essential cha…
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