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Showing 1–10 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
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…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
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…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
If the consultation is given orally, an official report is drawn up. The drafting of the record may, however, be replaced by a mention in the judgment if the case is immediately decided at last instan…
The marriage is dissolved: 1° By the divorce agreement concluded by private deed countersigned by lawyers, on the date on which it becomes enforceable; 2° By the decision granting the divorce, on the…
This list comprises, for the Assize Court of Paris, one thousand eight hundred jurors and, for the other Assize Court jurisdictions, one juror for every one thousand three hundred inhabitants, althoug…
1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag: a) within the ports or territorial waters of mainland France and the F…
For the application of the third paragraph of II of article 79-IV of the local civil code applicable to the départements of Bas-Rhin, Haut-Rhin and Moselle, a creditor's objection to the merger or dem…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
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