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Showing 1231–1240 of 5222 articles for “Art. 1394 B bis”
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
The provisions of Chapter II bis of Title II of Book III of this Part shall apply in the Territory of the Wallis and Futuna Islands in the wording resulting from Decree No 2020-1094 of 27 August 2020,…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
I. - If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next…
When the acquisition of a company has been carried out with the prior agreement of the minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax cred…
For the purposes of this section, advanced therapy medicinal products prepared on an ad hoc basis mean the advanced therapy medicinal products mentioned in 17° of Article L. 5121-1.For the purposes of…
…rôle prudentiel et de résolution may, when the situation so warrants and under conditions laid down by decree, appoint an additional auditor to the undertakings mentioned in A of I of Article L. 612-2…
…reasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withholding tax provided for in article 119 bis. These penalties…
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