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…
The payroll tax due by associations governed by the law of 1st July 1901, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Code, the professional unions and their associations mentioned in Title III of Book I of Part Two of the Labour Code, the mutual societies governed by the Mutual Code when they have fewer than thirty employees or…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal to that which it should have paid.
1 (not applicable) 2 (not applicable) 3. Payments due in respect of the monitoring of continuing vocational training are made in accordance with the rules mentioned in Article L. 6362-12 of the Labour Code. 4. (Repealed)
L’impôt sur la fortune immobilière est recouvré selon les modalités prévues à l’article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees and penalties as income tax.
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give rise to the payment of a deposit, equal to 50% of the amount of taxes levied in respect of the previous year, before 1st April of the current year. The deposit is not due if this amount is…
Companies whose business 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 added contribution; – no later than 15 September of the year of taxation, a second instalment equal to 50% of the business value added contribution. The business value added contribution used…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of the amount of the development tax; > 2° A second instalment equal to 35% of the amount of the development tax; By…
Taxes of any kind and revenue recovered by an enforcement order, mentioned in article L. 252 A of the Book of Tax Procedures, are payable in cash, up to a limit of €300, as the case may be, at the cash office of the public accountant responsible for collection or at the service provider(s) designated pursuant to A of I of Article 201 of Law no. 2018-1317 of 28 December…
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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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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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