French General Tax CodeIn force
11: Offences committed by account holders.
Article 1740 C
…x compliance and to implement the Foreign Account Tax Compliance Act signed in Paris on 14 November 2013.
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Showing 21–30 of 18068 articles for “Art. CJEU – Euronics Belgium – 8 March 2013 – C-343/12”
…x compliance and to implement the Foreign Account Tax Compliance Act signed in Paris on 14 November 2013.
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
…for in 7;c) Where applicable, the rate of the equalisation contribution provided for by article 1648 D applicable in the municipality for taxation in respect of 2009.2. For public establishments of i…
…and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and r…
…d, as the case may be, either under corporation tax or under the conditions provided for in Article 8 of this Code, insofar as it is not taxed in another State.The first paragraph of this article shal…
…l operations with a purchase option. However, the companies mentioned in I of Article 30 of Law no. 80-531 of 15 July 1980 relating to energy savings and the use of heat will be able to exercise this…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
…reement on recovery with a similar scope to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes, duties and othe…
…year audited, of a fine equal to 5% of the amount of income having been taxed pursuant to Article 238 of this code derived from the asset or assets concerned by the documents or supplements that have…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
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