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…
I. – The social contribution mentioned in article 235 ter ZC is collected in the same way as corporation tax and subject to the same guarantees and penalties. It 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 balance of the corporation tax liquidation. It gives rise in advance to four advance payments on…
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).
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
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
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
Resources
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
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
