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Showing 2681–2690 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
The administrations, establishments, bodies or persons referred to in the first paragraph of
I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the tran…
…and crafts and the flat-rate tax on network businesses due by the business in respect of the years 2010 to 2013 is subject to a rebate when this sum, due in respect of 2010, is €500 and 10% higher th…
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
…fulfils its reporting obligations to one of these other Member States pursuant to Council Directive 2011/16/EU of 5 February 2011 on administrative cooperation in the field of taxation and repealing D…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
I. - Any member of the tax abuse committee must inform the chairman:1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;2° Any functions in…
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