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Showing 1001–1010 of 45101 articles for “Art. 151 septies B · CSS Art. L 131-6”
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
Persons making payments of any kind under the contracts referred to in
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…
When they are presented for the formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
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