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Showing 781–790 of 4057 articles for “Art. 16 Dec 1992”
…taxpayer may request that the matter be referred to the national commission referred to in article 1651 H if at least one of these companies meets the conditions set out in 2 of this article. The nat…
…642-2, L. 642-4 and L. 651-1 of the Energy Code and whose articles of association are approved by decree, is exempt from corporation tax.The company is required to distribute profits for the financi…
…The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The referenc…
…uater, unless the taxpayer can prove that he has given a mandate to the person paying the income to declare the income and pay the levy under the conditions provided for in b of 1 of the same III. The…
…l tax previously in force, shall apply ipso jure to the withholding tax referred to in 1 of article 1672.
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…
…ésent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the application of these provisions,…
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
…ial Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of the present code, is deducted from the amount of the tax credit from which the person conc…
…ontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate income tax liquidation balance. It gives rise to an advance pa…
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