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Showing 1121–1130 of 9666 articles for “Art. CE 16-11-1988 n° 47685-47741”
…date provided for in 2 of Article 1668 for the payment of the corporate income tax liquidation balance. It gives rise to an advance payment on the date scheduled for the payment of the last corporatio…
…ns 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 th…
…red settlement plan where the parties have agreed to a deferred or staggered payment of the sale price relating to a business. I bis. - At the request of the taxpayer, income tax relating to net gains…
…rmined under the conditions provided for in article L. 171-1 of the code of taxes on goods and services.
…sed for this purpose, which may be: 1° A deposit account in a credit institution established in France or in the single euro payment area, a caisse de crédit agricole governed by Section 3 of Chapter…
…of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the late payment interest provided for in article 1727 and the increase provided f…
…s of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceeds €50,000, must be made by transfer directly to the Treasury account opened with the Banque de F…
Open the article to read the full text in English.
…de after 30 June and is taken into account in the month following that in which it is made.The balance of the tax is deducted in November up to the amount mentioned in the first paragraph of this 2. A…
…ovided for in article 302 septies A or allowed to file their returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 pay this tax by means of two instalments paid during…
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