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Showing 11–20 of 47419 articles for “Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986”
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
…under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-…
The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…
…ally engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of public finance of the place of his residenc…
…rs of the boards of directors of public limited companies; 2° Income referred to in 1° of Article 118 and relating to securities issued on or after 1 January 1965. These provisions do not apply in the…
I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
…Beverages consisting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code d…
…nd commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and even when these warrants do not have the character of…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
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