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Showing 61–70 of 20207 articles for “Art. 5-b quinquies”
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
Subject to the rules relating to the secondment and secondment of civil servants, the specialised assistant comes under the authority of the heads of the court of appeal referred to in the first parag…
If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…
The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…
I.- (Repealed).II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accor…
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