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Showing 11–20 of 27570 articles for “Art. Aut. conc. n° 09-DCC-73 du 9 Dec 2009”
…ly or on request, all documents and information held or collected in the course of their respective duties.
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
…services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrative establishments, as well a…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and pri…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
I. - The deduction rights of businesses that publish the publications designated in article 298 septies are determined under the same conditions as for companies that become liable for this tax, takin…
…ng buildings, with a view to implementing the reform of land registration carried out by the décret n° 55-22 du 4 janvier 1955 modifié et les textes pris pour son application.In the Department of Mayo…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
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