Article 1678 bis
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
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Showing 81–90 of 27387 articles for “Art. Aut. conc. n° 14-DCC-167 du 13 Nov 2014”
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
…he withholding tax provided for in article 119 bis. These penalties are also applicable to the levy due pursuant to III of article 117 quater, unless the taxpayer can prove that he has given a mandate…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
The payroll tax due by associations governed by the law of 1st July 1901, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Cod…
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…A on the date of payment of the second instalment.Taxpayers may, under their own responsibility, reduce the amount of their instalments so that they do not exceed the amount of the assessment that th…
Any natural or legal person who sets up the registered office of his company in premises which he will occupy jointly with one or more companies shall submit, in support of his application for registr…
…writing and shall expressly state that it gives the agent or agents the power to carry out all procedural acts on behalf of the principal; it shall specify, where applicable, that it carries with it t…
I. - In the event that a forest savings company holds at least 50% of the interest shares of a forestry group or a company whose sole purpose is to hold woodland and forests, the second paragraph of a…
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