Article 1679 octies
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Showing 791–800 of 4074 articles for “Art. no 16-26395”
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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…
…eclared. The second instalment is paid : 1° For taxpayers liable for value added tax subject to the normal actual taxation system mentioned in 2 of article 287, when filing the appendix to the declara…
…ness value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% of the business value…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
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…
…r due, in respect of the taxation of income received or realised by the deceased. This discharge cannot cover taxes due on income relating to years prior to that preceding the year of death. The sums…
…the tax actually due for the corresponding quarter.III. - When the duration of a financial year is not equal to twelve months and farmers have opted for an annual return as defined in the second sent…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
…hen their amount exceeds €300, income tax, council tax on second homes and other furnished premises not used as a main residence, property taxes and taxes recovered according to the same rules as thes…
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