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.
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;
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;

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.

  • Cathodic protection tester means a person who can demonstrate an understanding of the principles and measurements of all common types of cathodic protection systems as applied to buried or submerged metal piping and tank systems. At a minimum, such persons must have education and experience in soil resistivity, stray current, structure-to-soil potential, and component electrical isolation measurements of buried metal piping and tank systems.

  • Disabled parking license plate means a license plate that displays the international symbol of access

  • 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).

  • Off-highway implement of husbandry means the same as that term is defined in Section 41-22-2.

  • Tourism destination project means a qualified non-gaming

  • Polar Code means the International Code for ships operating in polar waters, consisting of an introduction, part I-A and part II-A and parts I-B and II-B, as adopted by resolutions MSC.385(94) and MEPC.264(68), as may be amended, provided that:.1 amendments to the environment-related provisions of the introduction and chapter 4 of part II-A of the Polar Code are adopted, brought into force and take effect in accordance with the provisions of article 16 of the present Convention concerning the amendment procedures applicable to an appendix to an annex; and.2 amendments to part II-B of the Polar Code are adopted by the Marine Environment Protection Committee in accordance with its Rules of Procedure.

  • Cosmetic Surgery means any Surgery, service, Drug or supply designed to improve the appearance of an individual by alteration of a physical characteristic which is within the broad range of normal but which may be considered unpleasing or unsightly, except when necessitated by an Injury.

  • Data Protection Impact Assessment means an assessment by the Controller of the impact of the envisaged processing on the protection of Personal Data.

  • Building Code Act means the Building Code Act, 1992, S.O. 1992, c.23, as amended;

  • Zoning Ordinance means an ordinance of a unit of local

  • South Caucasus/Central and South Asian (SC/CASA) state means Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkmenistan, or Uzbekistan.

  • Final Destination where applicable, means the place named in the SCC.

  • Railway Code Systems means necessary systems within the meaning of the Systems Code;

  • 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.

  • Quality improvement organization or “QIO” shall mean the organization that performs medical peer review of Medicaid claims, including review of validity of hospital diagnosis and procedure coding information; completeness, adequacy and quality of care; appropriateness of admission, discharge and transfer; and appropriateness of prospective payment outlier cases. These activities undertaken by the QIO may be included in a contractual relationship with the Iowa Medicaid enterprise.

  • Clean coal technology demonstration project means a project using funds appropriated under the heading “Department of Energy—Clean Coal Technology,” up to a total amount of $2,500,000,000 for commercial demonstration of clean coal technology, or similar projects funded through appropriations for the Environmental Protection Agency. The federal contribution for a qualifying project shall be at least 20 percent of the total cost of the demonstration project.

  • Weapon-free school zone means school property and a vehicle used by a school to transport students to or from school property.

  • South Caucasus/Central and South Asian (SC/CASA) state means Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkmenistan, or Uzbekistan.

  • Biological safety cabinet means a containment unit suitable for the preparation of low to moderate risk agents where there is a need for protection of the product, personnel, and environment, according to National Sanitation Foundation (NSF) Standard 49.

  • Access Code means the Railways (Access) Code 2000;

  • Source-image receptor distance means the distance from the source to the center of the input surface of the image receptor.

  • Restricted use pesticide means any pesticide or device which, when used as directed or in accordance with a widespread and commonly recognized practice, the director determines, subsequent to a hearing, requires additional restrictions for that use to prevent unreasonable adverse effects on the environment including people, lands, beneficial insects, animals, crops, and wildlife, other than pests.

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

  • Mist spray adhesive means any aerosol which is not a special purpose spray adhesive and which delivers a particle or mist spray, resulting in the formation of fine, discrete particles that yield a generally uniform and smooth application of adhesive to the substrate.

  • Spatial Planning and Land Use Management Act means the Spatial Planning and Land Use Management Act, 2013 (Act 16 of 2013);