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Showing 161–170 of 4816 articles for “Art. 150-0 B quinquies”
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
The registrars are obliged and solely empowered to issue to any person who so requests certificates, copies or extracts of entries entered in the register and deeds filed in the annex, except in respe…
At least fifteen days before the General Meeting called to vote on the proposed transaction pursuant to Articles L. 225-204 or L. 22-10-62, the company shall send to the shareholders or make available…
Subject to the rules relating to the secondment and secondment of civil servants, the specialised assistant comes under the authority of the heads of the court of appeal referred to in the first parag…
…ast three financial years, either personally or through a representative, at the registered office: balance sheets, income statements, notes, inventories, reports submitted to the General Meetings, at…
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