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Showing 951–960 of 68975 articles for “Art. s. L 123-16 and L 123-16-1 · Art. D 230-1”
1. The withholding tax provided for in 1° of 2 of Article 204 A is made by the debtor upon payment of the sums and benefits referred to in Article 204 F.Where the debtor of the withholding tax is not…
If the population is exposed to asbestos fibres as a result of human activity, the representative of the State in the département may, in the event of a serious health hazard, order the implementation…
I. - To cover the costs of tax assessment and collection, the State shall make a levy on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rat…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
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…
The rules governing the basis of assessment, rates, liquidation and collection of the contribution to supply the guarantee fund for compulsory non-life insurance for those responsible for uninsured ac…
If the assignment of the commercial lease is accompanied by a guarantee clause by the assignor for the benefit of the lessor, the lessor may only invoke it for three years from the assignment of the s…
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…
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