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Showing 1971–1980 of 2313 articles for “Art. 4 and CGI Art. 111”
…pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two taxpayers' representatives, c…
…cles 199 quindecies, 199 sexdecies, 199 sexvicies, 199 septvicies, 199 novovicies, 199 tricies, 200 and 200 quater B, regularised when the tax is settled, after any various tax credits have been deduc…
…second paragraph of I of article 219, on the income taxed at the rate set in b of I of Article 219 and on income taxed under the conditions set out in Article 238 of the last financial year. Companie…
1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment.For the applicat…
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…
L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…
…For the examination of disputes relating to the expenses provided for in a to j of II of article 244 quater B or the expenses mentioned in I of article 244 quater B bis, the committee includes an ag…
…iciaries of the said income.2. The withholding tax provided for in 2 of article 119 bis is declared and paid to the Treasury by the person established in France who ensures payment of the income.3. Wh…
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