Article 223 O
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…
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Showing 1121–1130 of 4329 articles for “Art. 163 quinquies B”
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…
In order to carry out the tasks assigned to the Banque de France by Article R. 131-42 in New Caledonia, French Polynesia and the Wallis and Futuna Islands, the Institut d'émission d'outre-mer (French…
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…
…The supplier provides the financial guarantee provided for in Article L. 1333-15. The guarantee may be provided by the final holder if the latter is himself the beneficiary of a guarantee covering the…
Distributions of profits made by companies that have entered into an agreement with the Minister of the Economy and Finance in accordance with the provisions of l'ordonnance n° 59-248 du 4 février 195…
…ncurred for refusal to disclose under the conditions set out in articles 65 and 65d, offenders must be ordered to produce the books, documents or records that have not been disclosed, subject to a pen…
Applications submitted under article R. 131-40 must specify : 1° Where it concerns a natural person, his surname, forenames, date and place of birth and, where applicable, the surname used ; 2° If it…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
1. Once customs formalities have been completed, goods intended for export by sea or air must be placed on board ships or aircraft immediately. 2. Goods which are to be exported by land must be taken…
I.-For each commune, for the establishment of the tax base for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the r…
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