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Showing 611–620 of 32762 articles for “Art. s. R. 145-24 – R. 145-33”
…tax, of fees or receipts collected in their name, less retrocessions, as well as miscellaneous gains.3. The turnover of persons whose income subject to income tax falls into the property income categ…
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…
…ceships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitti…
…blishments and bodies in accordance with the rules laid down for determining the bases of these taxes.II. - The taxes referred to in I are established and collected under the following conditions:1° (…
…Be organised in an exceptional manner on French territory;4° Result in exceptional economic spin-offs.The status of international sports competition, within the meaning of this II, is recognised by de…
…ity company or a limited liability agricultural holding of which this trader acts as sole shareholder. When the option is exercised, article 151 sexies applies to the assets used to carry on the busin…
…vely, to one twelfth or one quarter of the amount of tax due in respect of the previous calendar year. The additional tax due on the basis of the declaration referred to in V of article 302 bis KH is…
…he last income tax return required pursuant to Article 53 A on the date of payment of the instalments. Where applicable, the amount of the second instalment is adjusted so that the first instalment co…
…evies provided for in VIII, IX and X of article 1649 quater B quater are paid by teleregulation.7 bis. Payment of the tax on the market value of real estate owned in France, mentioned in article 990 D…
…re sur les entreprises de réseaux), collected by means of tax rolls, may not be paid by bank transfer. This prohibition also applies to the fees mentioned on the rolls, to the advance payment and to t…
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