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 601–610 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
The late payment interest provided for in
…icle L. 5210-1-1 of the General Local Authorities Code and, half to the public establishments for inter-municipal cooperation and half to the communes on whose territory one or more racecourses are op…
…ied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of general scope taken un…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
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…
…up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined under the conditions of II.The amount of three million euros mentioned in 1° of this I refe…
…dustrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is…
…thorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 1997 and until 31 December 2023, with a view to meeting the following expenses:a) Acqu…
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