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Showing 351–360 of 34257 articles for “Art. 3 bis”
…enth day of the fourth month following the end of the financial year. If the financial year ends on 31 December or if no financial year ends during the year, the payment is made no later than 15 May.…
…n of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal professions subjec…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
…er which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for…
…the formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are provisionally registered f…
…tervention of the Conservatoire de l'espace littoral et des rivages lacustres defined in Article L. 322-1 of the Environment Code, whose location and ecological or landscape interest justify conservat…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
…and c of 1 of article 1728, to l'article 1729, to the I of article 1729-0 A, to the a of article 1732 and the first and last paragraphs of Article 1758.These deficits and tax reductions may not be of…
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