French General Tax CodeIn force
6°............
Article 223 U
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
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Showing 1001–1010 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…mercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments.II.-.The tax is payable by the owner, the usuf…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
…ed with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Ar…
…cial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 January 2…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
…ed according to the same rules and under the same securities, privileges and penalties as the contribution mentioned in article L. 136-6 of the Social Security Code, without application of I ter of th…
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