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Showing 1–10 of 11097 articles for “Art. BOI-PAT-IFI-30-10-50 n° 290”
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…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
Where it is useful to compare the contested writing with documents held by third parties, the judge may order, even of his own motion and under penalty of a fine, that the original or a reproduction o…
All of the court's decisions are set out in a reasoned judgment, after the public prosecutor has been heard. This judgment may only be challenged by way of an appeal in cassation at the same time as t…
1. Subject to the provisions of 4 and 5 below, and unless special provisions are made to the contrary, goods placed in free zones may, on leaving the free zone, be put to the same uses as if they had…
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…
I. - In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, befor…
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 all electronic transmissions referred to in article R. 123-288, an electronic signature is used under the conditions set out in article R. 123-5. Subject to the provisions legally or judicially em…
I.-The holder of the authorisation for bariatric surgery must enlist the support of the multidisciplinary consultation mentioned in article R. 6123-211: 1° At least one of the doctors specialising in…
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