Article 1680 A
Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…
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Showing 611–620 of 30488 articles for “Art. R 123-168”
Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…
1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
The extension of time (number 177 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17,…
The staff referred to in Article D. 6124-163 includes at least one paediatrician who can intervene within a timeframe compatible with safety requirements. The medical and nursing staff are experienced…
The bare owner of shares is deemed, vis-à-vis the beneficial owner, to have neglected to exercise the preferential right to subscribe for new shares issued by the company when he has neither subscribe…
The annual management report of an undertaking for collective investment in transferable securities, referred to in the third paragraph of Article L. 214-50, includes the following information: 1° A s…
Where the fee provided for in a public service delegation agreement corresponds, on the one hand, to the occupation of the public domain and, on the other hand, to the financing of works handed over t…
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