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Showing 2521–2530 of 35258 articles for “Art. Aut. conc. n° 16-D-24 du 8 Nov 2016”
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
…n advance payment of the tax credit provided for in article 199 sexdecies of the present code, is deducted from the amount of the tax credit from which the person concerned benefits in respect of the…
…aneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate income tax liquidation balance. It gives rise to an advance payme…
…rship or company employs fewer than fifty employees, has a balance sheet total or has achieved a turnover not exceeding ten million euros in respect of the financial year during which the transfer tak…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
…rterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect of the previous calendar year. The additional tax due on the basis of the declaration…
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…opt for monthly direct debits from an account opened by him and meeting the conditions of article 1680 A.The option is exercised expressly and renewed tacitly each year.2. The deductions made each mon…
…ed to file their returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 pay this tax by means of two instalments paid during the year in which it becomes due and at leas…
…A on the date of payment of the second instalment.Taxpayers may, under their own responsibility, reduce the amount of their instalments so that they do not exceed the amount of the assessment that th…
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