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Showing 7371–7380 of 52210 articles for “Art. 2332-1°”
I. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reduction…
Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
During the six months following the opening of the succession, the curator may only carry out purely conservatory or supervisory acts, acts of provisional administration and the sale of perishable pro…
Debts eligible for remission correspond to: 1° To penalties, late payment interest, default interest, tax or customs fines, surcharges, prosecution costs, regardless of the tax or miscellaneous State…
Applications for debt remission are examined by a commission comprising the heads of financial services and representatives of the bodies and institutions concerned. The composition and operating cond…
If conciliation proceedings are opened, the debtor or the conciliator refers the request for debt remission to the commission mentioned in article D. 626-14, including by electronic means. This referr…
In the event of the opening of safeguard or receivership proceedings, the court-appointed administrator or the judicial representative shall refer, including by dematerialised means, the application f…
Debts due on the date of receipt of the application for remission, valid as a referral to the commission mentioned in Article D. 626-14, and due to the administrations, bodies and institutions mention…
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