Code Général des Impôts definition

Code Général des Impôts means general tax code instituted by finance law n° 43-06 for the 2007 financial year, promulgated by xxxxx n° 1-06-232 of 10 Hijja 1427 (December 31st, 2006), as amended and completed.
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Code Général des Impôts means the general tax code instituted by Finance Law No. 43-06 for budget year 2007, promulgated by the Dahir 1-06-232 of 10 Hijja 1427 (31 December 2006), as modified and completed;
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Code Général des Impôts means the general tax code promulgated by the Xxxxx n°1-07-211 dated 27 December 2007 as modified and amended;
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Examples of Code Général des Impôts in a sentence

  • Cases in which the Issuer can lose its SIIC status - Non-compliance with the conditions provided in paragraph 1, I of article 208-C of the French Code Général des Impôts (minimum share capital, listing, corporate purpose).

  • For its real estate investments in France, the Issuer has opted for the tax regime of the ‘Sociétés d’Investissements Immobiliers Cotées’ (SIIC), as provided in article 208-C of the French Code Général des Impôts.

  • Foreign companies may be exempt from withholding tax as provided in article 115quinquies, 3 of the French Code Général des Impôts, provided the company (i) is subject to corporate tax, (ii) does not have several other options and (iii) cannot be exempt from nor benefit from a special exemption for profits.

  • According to article 235 ZCA of the French Code Général des Impôts, SIIC’s are exempt from additional corporate income tax contributions (equal to 3% of the distributed profits) because of the mandatory distribution.

  • In accordance with Article 293 B of the Code Général des Impôts [General Tax Code], the LESSOR declares expressly that he renounces the right to the basic exemption.

  • He therefore undertakes to exercise this option in the declaration of existence prescribed in Article 286.1 of the Code Général des Impôts [General Tax Code] by sending a recorded delivery letter to the relevant Tax Office, stipulating that he shall also fulfil the obligations of VAT-liable persons and, more particularly, subscription of the aforementioned declaration of existence.

  • The LESSOR and the LESSEE intend to make this lease subject to the VAT regime, in accordance with the combined provisions of Articles 261 D 4 a, b and c of the Code Général des Impôts [General Tax Code] as well as the clarifications provided in the administrative instructions dated 11 April 1991, 9 July 1991 and 30 April 2003.

  • VAT The price does not include Value Added Tax At the moment, FXTOP services are not subject to Value Added Tax according to article 293 B of the French Code Général des Impôts (tax law).

  • VAT is applied in accordance with the Code Général des Impôts (Xxxxxx Xxxxxxx Tax Code).

  • Invoices will be issued in accordance with the terms and conditions of the Order and in accordance with the provisions of the Code de commerce (French Commercial Code) and the Code Général des Impôts (Xxxxxx Xxxxxxx Tax Code).

Related to Code Général des Impôts

  • Code means the Internal Revenue Code of 1986, as amended.

  • Erasmus Code A unique identifier that every higher education institution that has been awarded with the Erasmus Charter for Higher Education receives. It is only applicable to higher education institutions located in Programme Countries. 5 Country code: ISO 3166-2 country codes available at: xxxxx://xxx.xxx.xxx/obp/ui/#search. 6 Any Programme Country enterprise or, more generally, any public or private organisation active in the labour market or in the fields of education, training and youth (training of staff members from Programme Country HEIs in Partner Country non-academic partners is not eligible).

  • Massive Multiauthor Collaboration Site (or “MMC Site”) means any World Wide Web server that publishes copyrightable works and also provides prominent facilities for anybody to edit those works. A public wiki that anybody can edit is an example of such a server. A “Massive Multiauthor Collaboration” (or “MMC”) contained in the site means any set of copyrightable works thus published on the MMC site.

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;