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Showing 741–750 of 4004 articles for “Art. 16 Jun 1993”
For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman,…
…least the rank of divisional inspector or regional inspector. For the matters mentioned in articles 1651 I and 1651 J, one of the taxpayers' representatives is a chartered accountant.The chairman has…
…coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up comprising eleven members, namely…
…esentatives, other than the chartered accountant, on the national commission referred to in Article 1651 H are appointed by CCI France.II. - The taxpayer may request that one of the taxpayers' represe…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
…later than the 15th of each month of the year, in accordance with the procedures set out in Article 1680 A. 2. At the taxpayer's option, the advance payment is paid in quarters no later than 15 Februa…
…ontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the balance of the corporation tax liquidation.It gives rise in advance to f…
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.
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