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Showing 401–410 of 46455 articles for “Art. I bis”
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…
Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…
Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
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