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Showing 2711–2720 of 47419 articles for “Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986”
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 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.
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…
…ination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or the taxation of the remuneration referred to in d of Article 111, the taxpayers' representativ…
…ination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers' representa…
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
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…ticle 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar quarter in accordance with the last parag…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
…e article of roll remaining due on the date of death or due, in respect of the taxation of income received or realised by the deceased. This discharge cannot cover taxes due on income relating to year…
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