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Showing 1151–1160 of 57450 articles for “Art. L 123-16-2”
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
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…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
Taxes of any kind and revenue recovered by an enforcement order, mentioned in article L. 252 A of the Book of Tax Procedures, are payable in cash, up to a limit of €300, as the case may be, at the cas…
I. - A. - In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax o…
I. - The provisions of this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon.For the application of these pro…
…The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furni…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
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…
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