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Showing 1981–1990 of 2313 articles for “Art. 4 and CGI Art. 111”
…untancy firm, or after an opinion from the national registration commission provided for in Article 42 bis of Ordinance no. 45-2138 of 19 September 1945 establishing the Ordre des experts-comptables a…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
…nation of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to t…
…ination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by derogation fr…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
…inister responsible for the budget. 2. The tax records centre brings together the various documents and information relating to the tax situation of taxpayers. 3. The services of the tax administratio…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
…des taxes aéronautiques provided for in article 1651 L bis may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission.The commission may com…
A decree sets out the terms of application of articles 1663 B and 1663 C.
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