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Showing 1361–1370 of 5277 articles for “Art. 244 bis B”
The provisions applicable to sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
The amount of the fees and commissions mentioned in the second paragraph of VII of article 885-0 V bis of the General Tax Code charged in respect of the same payment mentioned in 1 to 3 of I or 1 of I…
1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficia…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
I. - Title III of Book I of Part Five is applicable to Wallis and Futuna, as are Articles L. 5141-1 to L. 5141-3 , subject to the adaptations set out in II. Articles L. 5132-6 and L. 5132-7 shall appl…
…s to the president of the general council: 1° A statement indicating the forecast amount of the net bases of each of the four direct local taxes chargeable to the department, the net tax rates adopted…
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
I. - The provisions of Section 3 of Chapter I of Title I of Book II of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the r…
For the sub-category of services relating to the Trade and Companies Register mentioned in Table 2 of Article Appendix 4-7, the fee for each service: 1° Shall be claimed by the Registrar, when collect…
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