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Showing 1551–1560 of 7791 articles for “Art. CA Paris – 26 June 2019 – no. 16/23435”
…al to the weighted average acquisition cost. This disposal may only take place in the following two cases:a) On injunction from the Minister in charge of hydrocarbons, taken by virtue of the regulator…
…ame penalties as the 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 h…
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…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
I.-The amount of the specific aid mentioned in 5° of II of article L. 133-5-12 of the Social Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of t…
…on during the last financial year ended or the taxation period, reduced to twelve months where applicable, to 95% of the amount of the exceptional contribution estimated in respect of the current fina…
…ing to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments of the same nature mentioned in 1 or 2 of II of…
…tions 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 Code, the professional unions and…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
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