The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary rolls.
1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied. 2. Moving outside the jurisdiction of the department responsible for collection, unless the taxpayer has provided proof of his new address, and a voluntary or forced sale will result in the tax being payable immediately in full, as soon as the tax assessment…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal professions subject to legislative or regulatory status or whose title is protected or…
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the conditions set by articles 1663 and 1730. 2. In the absence of an option to the contrary, this balance is deducted by the tax authorities under the conditions set out in article 1680 A. 3. Notwithstanding articles 1663…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the procedures set out in Article 1680 A. 2. At the taxpayer’s option, the advance payment is paid in quarters no later than 15 February, 15 May, 15 August and 15 November. The option…
A decree sets out the terms of application of articles 1663 B and 1663 C.
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 article 199 quater C, to b to e of 2 of article 199 undecies A as well as Articles 199 quindecies, 199 sexdecies, 199 sexvicies, 199 septvicies, 199 novovicies, 199 tricies, 200 and 200…
I.-The amount of the specific aid mentioned in 5° of II of article L. 133-5-12 of the Social Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of the present code, is deducted from the amount of the tax credit from which the person concerned benefits in respect of the year during which the expenses are incurred. The amount of this advance payment…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of these instalments is equal to an amount of corporation tax calculated on the income taxed at the rate set in the second paragraph of I of article 219, on the income taxed at the rate set in…
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate income tax liquidation balance. It gives rise to an advance payment on the date scheduled for the payment of the last corporation tax instalment for the financial year or tax period. The amount of the advance…
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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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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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