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Showing 51–60 of 327 articles for “Art. 730 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…
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A b…
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…
I. - In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation b…
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…
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.
…is option for that year and is subject either to the provisions of 2 of Article 1663 and l'article 1730 or, as regards business property tax and additional taxes, the provisions of article 1679 quinqu…
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