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Showing 1141–1150 of 57450 articles for “Art. L 123-16-2”
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…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
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 insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insu…
However, the President of the Republic may, for serious reasons, lift the prohibitions laid down: 1° By Article 161 to marriages between relatives in the direct line where the person who created the a…
…ods designated by order of the Minister for Economic Affairs and Finance and the ministers responsible may be imported under the temporary admission procedure, under the conditions laid down in this c…
Where the guarantee has been promised, or where nothing has been stipulated on the subject, if the purchaser is evicted, he is entitled to claim against the seller: 1° The restitution of the price; 2°…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
Registration of the company in the Trade and Companies Register is governed by articles R. 123-31 et seq, subject to the provisions below. A copy of the declaration mentioned in article R. 814-160 is…
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