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Showing 1–10 of 690 articles for “Art. 1681 F”
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
In the event that the action for rescission is admitted, the purchaser has the choice either to return the thing by withdrawing the price he has paid for it, or to keep the land by paying the suppleme…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
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…
1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…
…nder the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury account held at the Banque de France or by direct debit at the initiative of the…
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…
…The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in acc…
In the case of gamete donation or embryo reception, the recipients are the persons who have given their consent to medically assisted procreation. The principle of anonymity of the donation does not p…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…
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