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Showing 81–90 of 52259 articles for “Art. 1 quater”
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
…le liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for the p…
For the application of Article L. 561-15-1, cash deposits made into a deposit or payment account opened in the name of a customer, other than a person mentioned in 1° to 7° of Article L. 561-2, and ca…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
The owner of electrical transformers mentioned in article 1519 G which are subject to a concession contract declares each year to the public finance administration the identity of the concessionaire,…
…ts whose turnover or revenue is below the limits of the schemes defined in articles 50-0,64 bis and 102 ter and who have opted for an actual method of determining income and joined an approved managem…
…presentative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional military associations wi…
…heir dependent children are in secondary or higher education during the school year in progress on 31 December of the tax year. The amount of the tax reduction is set at : 61 € per child attending a c…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
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