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…
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 (Repealed)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…
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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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