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Showing 2731–2740 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ctolitre for municipalities that collected less revenue for the volumes released for consumption in 2002 than they would have collected, for these same volumes, under the method for calculating the su…
…pay or otherwise. This tax, the collection of which is entrusted to the tax department, is set at 1.20%. The rate is set at 0.40% for transfers for valuable consideration referred to in 2°. For transf…
…tax on energy products [Provisions declared unconstitutional by Constitutional Council decision no. 2009-599 DC of 29 December 2009];- other current management charges, other than the share of profits…
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
…ment. The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
The owner of electrical transformers mentioned in article 1519 G which are subject to a concession contract declares each year to the public finance administration the identity of the concessionaire,…
Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…
Cash transfers, within the meaning of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the Union and repealing Regulat…
…sation of the international sporting competition:a) From corporation tax as provided for in Article 205 of this Code;b) From income tax in respect of industrial and commercial profits as defined in Ar…
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