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Showing 1981–1990 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…
I. - An advisory committee on tax credits for research expenditure is hereby established.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President…
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…
For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of c…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
…alue used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three age…
…value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by derogation from Article 1651 H, in…
…profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a professional private equity f…
…information or references gathered by the tax record centres and use them to carry out their task. 5. From the date set by the order provided for in 7, any act, declaration, registration or transacti…
…buildings, with a view to implementing the reform of land registration carried out by the décret n° 55-22 du 4 janvier 1955 modifié et les textes pris pour son application.In the Department of Mayotte…
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