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Showing 2171–2180 of 56879 articles for “Art. Cass. 1ère civ. 10-1-2018 n° 16-25.190 F-PB”
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or…
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…
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…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
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…
I.-Where a person has been sentenced to an unsuspended custodial sentence of five years or more for one or more of the offences referred to in Articles 421-1 to 421-6 of the Criminal Code, excluding t…
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…
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