Article 1651 L bis
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…
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Showing 261–270 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
…Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France to a…
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