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Showing 321–330 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
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 income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.This rate is set by deliberation of the municipal council taken before 1st July of the ye…
When the amount of the communal allowance exceeds the unit amount of the special grant as set by the local finance committee, the commune pays the difference directly to the schoolteacher concerned. N…
The arrondissement mayor issues an opinion on all land use permits in the arrondissement issued by and on behalf of the mayor of the commune or the mayor of Paris in application of the provisions of t…
Where, in a société anonyme created prior to 7 December 1969, a municipality is a member or chairman of the board of directors, a member of the management board or a member or chairman of the supervis…
…rticle L. 2224-13, the words: ", possibly in conjunction with the départements and regions," are deleted.III. - For the application of the first paragraph of Article L. 2224-15, the words: "within the…
…ligibility. Honorary office does not carry any financial benefit chargeable to the department's budget.
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