French General Tax CodeIn force
Section V: Calculation of tax
Article 220 quinquies
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Showing 521–530 of 666 articles for “Art. 117 quater”
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I. - For the application of this chapter, the department referred to in Article L. 561-23 may request that the documents, information or data, regardless of the medium used, kept pursuant to Article L…
…uary 1989 that have been the subject, by the owner, of capital expenditure mentioned in article 200 quater and carried out in accordance with the conditions set out in 6 of the same article when the t…
…referred to in 1 is obtained by multiplying this value added by a rate provided for in Article 1586 quater.3. The business value added contribution is collected and audited according to the same proce…
…n of mutual insurance companies exempt from administrative authorisation pursuant to Article R. 322-117-1 of the Insurance Code; 3° Provident institutions and their unions governed by Title III of Boo…
…ountants and employees authorised to practise as chartered accountants under articles 83 ter and 83 quater of Order no. 45-2138 of 19 September 1945 establishing the Ordre des Experts Comptables and r…
…ng to alcoholic beverages which come under the rate provided for in Article 278;a ter. (Repealed);a quater. (Repealed);a quinquies. Treatment services provided by authorised spa establishments under t…
…he following cumulative conditions: a) They fall into the categories mentioned in I of Article 1649 quater B quater and are subject to the declaratory procedures set out in that article; b) They open…
…anisation; -for the Treasury's lien giving rise to registration within the meaning of Articles 1929 quater of the General Tax Code and 379 bis of the Customs Code, the name and address of the accounti…
…23-1-1 of the same code, as well as the companies or bodies referred to in articles 239 ter and 239 quater of this code provided that they are formed exclusively by the aforementioned bodies and if th…
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