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Showing 81–90 of 383 articles for “Art. 154 quinquies”
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
I. - In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation b…
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
…icle 1730 or, as regards business property tax and additional taxes, the provisions of article 1679 quinquies.III. - If a monthly direct debit as provided for in 3 of article 1663 B is not made, the t…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
Subject to the rules relating to the secondment and secondment of civil servants, the specialised assistant comes under the authority of the heads of the court of appeal referred to in the first parag…
Annual accounts which are accompanied by a declaration of confidentiality of the annual accounts pursuant to Article R. 123-111-1 may only be issued to companies that have filed them and to the author…
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