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Showing 1861–1870 of 62896 articles for “Art. II · Arts. R 611-13 to R 611-16”
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
A decree sets out the terms of application of articles 1663 B and 1663 C.
1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied.2. Moving outside the jurisdiction of the…
Where undivided property is encumbered by a usufruct, agreements, subject in principle to the provisions of the preceding chapter, may be concluded either between the bare owners or between the usufru…
1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficia…
La retenue à la source afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and…
Masters of ceremony who may avail themselves of the provisions of article R. 2223-50 are deemed to satisfy the diploma requirement mentioned in Article L. 2223-25-1.Funeral advisers and similar person…
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
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