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Showing 1–10 of 850 articles for “Art. 151-0”
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
Whichever procedure is chosen, the arbitral tribunal guarantees the equality of the parties and respects the principle of contradiction.
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
Within fifteen days of receiving the request, the chairman shall assign the report to one of the members of the commission.
…article 81 Dand other than income subject to the payments in full discharge provided for by article 151-0 is calculated at the rate corresponding to all his income, taxable and exempt.
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
When it cannot be appealed independently of the judgment on the merits, the decision may take the form of a simple mention in the file or in the hearing register.
The production of a copy, reduced to the operative part, of the judgment declaring the absence or ordering an enquiry into the absence of the father and mother, grandparents or grandmothers of one of…
The examining magistrate may request by letter rogatory any judge of his court, any examining magistrate or any officer of the judicial police, who shall in this case notify the public prosecutor, to…
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