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Showing 2021–2030 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…of assessment of the rolls is set by the authority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.When error…
…ssation of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal professions…
…ax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the procedures set out in Article 1680 A. 2. At th…
I. - The social contribution mentioned in article 235 ter ZC is collected in the same way as corporation tax and subject to the same guarantees and penalties.It is paid spontaneously to the competent…
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
…t the rank of divisional inspector or regional inspector. For the matters referred to in articles 1651 A and 1651 B, one of the taxpayers' representatives is a chartered accountant.The president has a…
In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…
…of Article 111, the taxpayers' representatives on the national commission referred to in Article 1651 H include two members appointed by CCI France and one employee appointed by the national organisa…
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