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Showing 1971–1980 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…tion of the international sporting competition:a) From corporation tax as provided for in Article 205 of this Code;b) From income tax in respect of industrial and commercial profits as defined in Arti…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…
…chosen by the Chairman from among those referred to in the first three paragraphs of I of article 1651 A and to article 1651 B, and a representative of the administration.
…vided for in article 199 quater C, to b to e of 2 of article 199 undecies A as well as Articles 199 quindecies, 199 sexdecies, 199 sexvicies, 199 septvicies, 199 novovicies, 199 tricies, 200 and 200 q…
…t the rate set in b of I of Article 219 and on income taxed under the conditions set out in Article 238 of the last financial year. Companies that are newly created or newly subject to corporation tax…
…e where the deed or declaration mentioned in article 667 is filed.2. (Transferred under article R*. 59 B-1 of the tax procedures book).
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment.For the applicat…
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…
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