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 established in France, he is required to have a representative established in France accredited with the tax authorities, who undertakes to complete the formalities incumbent on him and, where…
The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in IV of the said article. The deductions are remitted to the tax department together with a declaration in accordance with the model set by the administration, no later than…
The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withholding tax provided for in article 119 bis. These penalties are also applicable to the levy due pursuant to III of article 117 quater, unless the taxpayer can prove that he has given…
1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficiaries of the said income. 2. The withholding tax provided for in 2 of article 119 bis is declared and paid to the Treasury by the person established in France who ensures payment of the…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members of the boards of directors of public limited companies; 2° Income referred to in 1° of Article 118 and relating to securities issued on or after 1 January 1965. These provisions do not apply in the event of the…
La retenue à la source afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and recovered in accordance with the rules laid down by decree (1).
The withholding tax payable 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 financial year ends on 31 December or if no financial year ends during the year, the payment is made no later than 15 May. (1). (1) See Annex II, art….
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and even when these warrants do not have the character of negotiable securities, to the application of the withholding tax provided for in 1 of Article 119 bis and the levy provided for in article 125 A. 2….
I. – The levy on fixed income investment products referred to in l’article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments of the same nature mentioned in 1 or 2 of II of article 125-0 A are declared and paid to the Treasury within the first fifteen days…
The sums owed 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 tax is not due when its annual amount does not exceed €1,200. When this amount exceeds €1,200 but does not exceed €2,040, the tax due is subject to a discount equal to…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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