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Showing 781–790 of 4742 articles for “Art. 16 mars 2023”
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
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…he main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 1730. However, the taxpayer may opt for monthly direct debits from an account op…
I.-Les redevables de la taxe prévue à l'article 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…rior to that preceding the year of death. The sums paid before the death in application of articles 1664 and 1681 A, in respect of the deceased's income, are not refunded. The heirs are exempt from de…
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
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