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Showing 401–410 of 534 articles for “Art. 1678 quater”
…referred to in 1 is obtained by multiplying this value added by a rate provided for in Article 1586 quater.3. The business value added contribution is collected and audited according to the same proce…
…ountants and employees authorised to practise as chartered accountants under articles 83 ter and 83 quater of Order no. 45-2138 of 19 September 1945 establishing the Ordre des Experts Comptables and r…
…ng to alcoholic beverages which come under the rate provided for in Article 278;a ter. (Repealed);a quater. (Repealed);a quinquies. Treatment services provided by authorised spa establishments under t…
…he following cumulative conditions: a) They fall into the categories mentioned in I of Article 1649 quater B quater and are subject to the declaratory procedures set out in that article; b) They open…
…anisation; -for the Treasury's lien giving rise to registration within the meaning of Articles 1929 quater of the General Tax Code and 379 bis of the Customs Code, the name and address of the accounti…
…23-1-1 of the same code, as well as the companies or bodies referred to in articles 239 ter and 239 quater of this code provided that they are formed exclusively by the aforementioned bodies and if th…
…has benefited from one of the schemes defined in this article or in articles 199 undecies B or 244 quater W, the actual value of the investment replaced, which they carry out in the departments of Gu…
…t is deducted from the income tax due, after deducting the tax reductions mentioned in articles 199 quater B to 200, the tax credit, tax credits or non-dischargeable deductions. If it exceeds the tax…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
…of III.VI. - No balance sheet is required for sole traders and companies referred to in article 239 quater A subject to income tax in accordance with the tax regime set out in I, where their turnover…
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