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Showing 1–10 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other article…
…my, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
…information available to it and in accordance with the adversarial procedure defined in articles L. 57 to L. 61 of the same book. In the absence of precise information to make the rectifications provi…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
…ecks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15…
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carryi…
…ion body for testing and marking except : a. In the case of works referred to in a and b of Article 524 bis. However, these works must bear the responsibility stamp, affixed on the importer's premises…
…sponsibility mark and a title mark under the conditions laid down in the fifth paragraph of article 548 and brought into France by virtue of the exceptions provided for in the last paragraph of the sa…
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