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Showing 2021–2030 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
1. A Commission nationale des impôts directs et des taxes sur le chiffre d'affaires is hereby established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-Presi…
1. In each établissement public de 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…
I. - For the determination of industrial and commercial profit and turnover, the taxpayers' representatives, other than the chartered accountant, on the national commission referred to in Article 1651…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
The date 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.Wh…
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…
…option, the advance payment is paid in quarters no later than 15 February, 15 May, 15 August and 15 November. The option is exercised with the tax authorities, under the conditions set out in article…
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…
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