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Showing 371–380 of 4816 articles for “Art. 150-0 B quinquies”
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
The late payment interest provided for in
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…
I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…
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