Article 1679
…d 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 decree. The…
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Showing 201–210 of 17413 articles for “Art. n° 16-23.120 et n° 16-10.583”
…d 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 decree. The…
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks fo…
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…
…rticle are required to pay, by way of a deposit, within the period stipulated in the said 1, a sum determined by them on the basis of their turnover, the taxes to which they are liable and the deducti…
…cordance with the combined provisions of Articles 286 ter and 286 ter A;2° (Repealed);3° Transport between France and territories outside Community territory, within the meaning of Article 256-0, whic…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
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…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
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