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Showing 1851–1860 of 62896 articles for “Art. II · Arts. R 611-13 to R 611-16”
For the application of 1 of I of article 1636 B sexies to communes located on the territory of the Greater Paris metropolis that were members on 1 January 2015 of a public establishment for inter-comm…
Municipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment wi…
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…
The rights of access and rectification provided for in articles 39 et 40 de la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés s'exercent auprès de la direction…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
For cinematographic works commercially exhibited in cinemas between 22 June 2020 and 30 December 2020, by way of derogation from 4° of article 222-19, the maximum number of cinematographic establishme…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
1. The withholding tax provided for in 1° of 2 of Article 204 A is made by the debtor upon payment of the sums and benefits referred to in Article 204 F.Where the debtor of the withholding tax is not…
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