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Showing 221–230 of 850 articles for “Art. 151-0”
La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-7 of the Social Security Code.
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…
By way of derogation from a and b of article 1601, the corresponding duties payable by company directors benefiting from the scheme provided for in article L. 613-7 of the Social Security Code are cal…
I. - In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General…
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
The provisions of
I. - A surcharge of 80% shall apply to the duties due in the event of a rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
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