Article 1649 quinquies
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…
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Showing 51–60 of 315 articles for “Art. 1655 quinquies”
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…
…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…
…environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F.II. - The provisions of this article apply to investments made before…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
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