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Showing 1761–1770 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…
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. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
…ithin the meaning of Article L. 330-1 of the same code;the trading platforms defined in Article L. 420-1 of the said code or the trading systems of systematic internalisers defined in Article L. 533-3…
…due, when they relate to equipment and materials acquired, as from the entry into force of the loi n° 2009-258 du 5 mars 2009 relative à la communication audiovisuelle et au nouveau service public de…
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.-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…
…anas and the fruit or vegetables mentioned in Part IX of Annex I to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific p…
…fessions, the agreements relating to the unemployment insurance scheme mentioned in article L. 5422-20 include specific rules for compensating intermittent entertainment artists and technicians, appen…
The proportion of the assets of forest savings companies made up of woodland and forests is set at 51% when these companies devote, under conditions defined by decree in the Conseil d'Etat, a fraction…
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