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Showing 2041–2050 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…
…property tax on unbuilt properties;b) The provisions of III of Article 1609 nonies C, of Article 1635 quater A and of IV of Article 1636 B septies do not apply to the Greater Paris metropolitan area.I…
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
…cle 208 in respect of the taxation of capital gains referred to in IV of Article 219 is payable on 15 December of the year of option for a quarter of its amount, with the balance being paid in equal i…
I.-The amount of the specific aid mentioned in 5° of II of article L. 133-5-12 of the Social Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of t…
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
…le are only liable, in respect of one year, for the part of its amount exceeding a fixed sum of €22,535. This amount is increased each year in the same proportion as the upper limit of the first brack…
…rawn from the transfer for valuable consideration of company rights mentioned in 1 of I of article 150-0 A may be subject to a staggered settlement plan where the parties have agreed to a deferred or…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
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