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Showing 691–700 of 69883 articles for “Art. I-1°-a ter”
…limits of the participants are defined by the operator of the establishment according to the characteristics of the machine. However, the age of the participant may not be less than five years. Befor…
…t have demonstrated the following skills: -be able to control the entry and exit of the airflow; mastery of stability on the yaw and roll axes; - mastery of front, rear and side slips -be able to cont…
…ticle 792-0 bis established or resident outside the European Union when he acquires a property or enters into a business relationship in France within the meaning of article L. 561-2-1 of the Monetary…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively t…
Open the article to read the full text in English.
…ime as their income tax return, the references of accounts opened, held, used or closed abroad. The terms and conditions for the application of this paragraph shall be laid down by decree (2).Sums, se…
I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementa…
…communicated to the tax authorities of another Member State of the European Union or of a State or territory that has concluded an agreement with France allowing for the automatic exchange of informa…
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
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