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Showing 1681–1690 of 2273 articles for “Art. 238 bis K”
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
…ractice of a profession other than the holding of an office, from the day on which the cessation took effect; b. in the case of the cessation of the holding of an office, from the day on which the app…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
…t any investigation necessary for the application of the provisions of Titles II and III of this Book.They may also, for the application of Title VI of this Book, implement the powers of investigation…
…V. - Where the debtor is covered by the status defined in Section 3 of Chapter VI of Title II of Book V, the conditions for carrying on a new activity mentioned in the first paragraph of Article L. 64…
…ic establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-…
…The business property tax is not payable by the organisations mentioned in the first paragraph of 1 bis of Article 206 which meet the three conditions set by that same paragraph. III. - The persons an…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
…uies do not apply to the City of Paris. From 2022, the penultimate paragraph of III of Article 1530 bis, the fifth paragraph of article 1599 quater D, the penultimate paragraph of article 1609 G as we…
…turnover is assessed, for the parent company of a group mentioned in article 223 A or Article 223 A bis, by adding together the turnover of each of the companies that are members of that group. If the…
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