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Showing 2001–2010 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
For reasons of confidentiality, the taxpayer may request that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This co…
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…
The renewal of approvals for approved management centres, approved associations and approved joint management bodies takes place, with the exception of the first renewal, every six years (1).
After informing the interested parties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may with…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
I. - Any member of the tax abuse committee must inform the chairman:1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;2° Any functions in…
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