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Showing 181–190 of 44611 articles for “Art. s. L. 145-15 et L. 145-16”
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…
…ceships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitti…
…he amount of tax for which they will ultimately be liable may defer payment of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the la…
…s to the department responsible for large companies within the tax administration under conditions set by decree.3. Payment of the business value added contribution is made by teleregulation.4. The pa…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
…te of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transaction consisting of:a) Either sales by lots triggering the rig…
…of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a professional private…
…ealised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose a…
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