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Showing 1271–1280 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…
I.-Les redevables de la taxe prévue à l'article 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a perso…
I. - If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next…
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
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