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Showing 261–270 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…that are nationals of the foreign State concerned, during their commercial operations in French ports. The amount, based on the volume of the vessel as defined for the calculation of port and navigati…
Orders issued by the Minister for the Economy and Finance and the Minister for Agriculture may: a) designate the parts of the area defined in the preceding article where the formality of an open accou…
…account is annotated as increases and decreases occur, based on declarations made by taxable persons.
…arrears accrued since the last monthly payment subject to tax in respect of the previous year. 1 bis. Taxes established after the death under the conditions provided by Article L 172 of the Book of T…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
…aimants of the deceased within six months of the date of death. 4. Transferred under article 1663 bis. (1) These provisions apply for the determination of results for 1999 and subsequent years.
…receipt of the notice sent to them to this effect, the tax bases are determined automatically. 3 bis. Taxpayers subject to the regimes defined in articles 50-0 and 64 bis who cease their activity dur…
…n advances made by the agent is due to him from the principal, from the date of the recorded advances.
A settlement is a contract by which the parties, by mutual concessions, terminate a dispute that has arisen, or prevent a dispute from arising.This contract must be drawn up in writing.
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