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Showing 91–100 of 948 articles for “Art. 1594 F quinquies”
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.
I. - If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next…
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…
…d public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual system may deduct…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
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