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Showing 181–190 of 574 articles for “Art. 776 quater”
The departmental director of public finance or his representative attends, in an advisory capacity, the deliberations of the governing bodies of approved management centres, approved associations and…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…
The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax p…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
…e partnerships referred to in Articles 8 and 238 bis L or the groupings referred to in Articles 239 quater, 239 quater B, 239 quater C and 239 quater D are not subject to corporation tax, the tax cred…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
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