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Showing 291–300 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
…The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and have t…
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
…n respect of the year in which the activity ceases is established immediately. It is declared, paid and, where applicable, adjusted in accordance with the procedures laid down for the value added tax…
…by calendar quarter in accordance with the last paragraph of 2 of Article 287 may choose to declare and pay the tax for all the taxpayers in the group, within the meaning of the last paragraph of III…
…he establishment of the development tax relating to exemptions, reductions, values per square metre and rates are those in force on the date of the chargeable event defined in I. The characteristics o…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
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…
…provide evidence of a contract entered into pursuant to 3° of Article L. 1242-2 of the Labour Code, and that the rental price remains set within reasonable limits.II. - As of 1 January 2001 and until…
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