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Showing 241–250 of 2273 articles for “Art. 238 bis K”
…in 1 who pay royalties to the author and to the tax department to which the author is subject. It takes effect on the first day of the month following that in which it is declared. It must cover a per…
…e for culture, following the opinion of the commission for the classification of cinematographic works. Complaints and appeals relating to these decisions are handled by the minister responsible for c…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
…The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each ot…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern…
…epartment is determined in application of general location rules laid down by decree. These rules take particular account of the number of inhabitants per commune.This licence may not be granted for t…
…1,000 grams specified in the approval order. Purchaser-resellers are obliged to enter in their stock accounts and to declare on the duty settlement declaration all price changes occurring during the…
The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased's right of ownership was…
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