French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants
Article 1731 A bis
The late payment interest provided for in
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Showing 271–280 of 2112 articles for “Art. 793 bis”
The late payment interest provided for in
…a decision by the member municipalities in accordance with the conditions set out in article 1639 A bis of this code. The limits mentioned in the second sentence of the present paragraph are indexed,…
…status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public, retai…
…wn tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for i…
…at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic beverages;1°-00 bis Foodstuffs intended for consumption by animals producing foodstuffs themselves intended for huma…
…ntered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and which are allocated to the hedging of financial instruments valued at their market value o…
…The company has been registered in the Trade and Companies Register for less than fifteen years.II bis.Notwithstanding the provisions of II:1° When they no longer meet the conditions mentioned in II…
…ties due to the death of the insured mentioned in the same paragraph pursuant to articles 795,796-0 bis or 796-0 ter of this code. The beneficiary is subject to the levy provided for in the first para…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
…oes not take into account the result relating to the contracts mentioned in 3 of III of article 212 bis determined under the conditions of this II, nor the result mentioned in b of 2 of IV of this art…
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