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Showing 1261–1270 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
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…
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
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…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
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