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Showing 731–740 of 4074 articles for “Art. no 16-26395”
…ties whose territory is located, on 1 January of the year of allocation, in whole or in part in the noise nuisance plan for Paris-Charles-de-Gaulle airport defined in article L. 571-15 of the Environm…
…I, any scheme taking the form of an agreement, arrangement or plan, whether legally enforceable or not, involving France and another State, whether a member of the European Union or not, is deemed to…
…rom the general directorate of public finance with at least the rank of departmental inspector;4° A notary appointed by the chamber or chambers of notaries of the department, or his deputy;5° Three re…
…pplicable, subsidiaries in which they directly or indirectly hold more than half of the capital are not liable:1° In respect of profits made in France and income from French sources, where such profit…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
…nt to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two taxpayers' representatives, chosen b…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
…ation commission is competent when, by virtue of the other provisions of this code, the property is not located within the territorial jurisdiction of any other departmental conciliation commission.Fo…
…le 638 A, the sole trader referred to in articles L. 526-22 et seq. of the commercial code who does not benefit from the schemes defined in articles 50-0,64 bis and 102 ter of this code may opt to be…
…e under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of the financial year. If the…
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