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Showing 51–60 of 2591 articles for “Art. 28 sept. 2023”
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
Two months before the date of the session, the committee will draw up a list of candidates admitted to take the knowledge test. Individual invitations mentioning the day, time and place of the test ar…
To carry out the task mentioned in 1° of Article L. 327-1, the Enforcement Board shall draw up its annual work programme on a proposal from its Chairman. An inspection not provided for in this program…
…xpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the…
…ded tax identification number. The amount due is identified on the declaration mentioned in article 287.2. When the services referred to in 1° of article 259 are supplied by a taxable person who is no…
…or which tax is payable by the customer pursuant to Article 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, the invoice is issued no later than the 15…
Net property income is equal to the difference between the amount of gross income and total property expenses.
The judge may rule without debate.
After the time limit given to the parties by Article 282 to submit their observations, the judge sets the expert's remuneration in the light, in particular, of the diligence carried out, compliance wi…
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