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Showing 201–210 of 60167 articles for “Art. 200 quater A”
I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of developm…
Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…
I. - In the event of the assignment or cancellation of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
The renewal of approvals for approved management centres, approved associations and approved joint management bodies takes place, with the exception of the first renewal, every six years (1).
The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax p…
The departmental director of public finance or his representative attends, in an advisory capacity, the deliberations of the governing bodies of approved management centres, approved associations and…
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