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Showing 51–60 of 311 articles for “Art. 775 quinquies”
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
…icle 1730 or, as regards business property tax and additional taxes, the provisions of article 1679 quinquies.III. - If a monthly direct debit as provided for in 3 of article 1663 B is not made, the t…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
Subject to the rules relating to the secondment and secondment of civil servants, the specialised assistant comes under the authority of the heads of the court of appeal referred to in the first parag…
…environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F.II. - The provisions of this article apply to investments made before…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
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