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Showing 2701–2710 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ncerned and the State representative. The procedure provided for in articles D. 6362-19 and D. 6362-20 is applicable.
…ncerned and the State representative. The procedure provided for in articles D. 6262-19 and D. 6262-20 is applicable.
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale e…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
…r association for all of its taxable activities in France. In the cases referred to in 4 of Article 206, the tax is established in the name of the company or the manager known to third parties.
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
…the special schemes provided for in Sections 2 to 4 of Chapter VI of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;5° Imports of goods giving r…
…pay tax in another Member State of the European Union pursuant to Article 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;6° Any single taxable person…
It is forbidden to manufacture, dispatch, sell, offer for sale or hold with a view to sale, under the name of wine, cider, perry or mead, products that do not meet the definition given, for wine, by C…
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