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Showing 171–180 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
…ers of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment with additional tax status that ben…
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…
I. - Any member of the tax abuse committee must inform the chairman:1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;2° Any functions in…
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…
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…
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
…Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of the second measure may be accompanied by the publicat…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
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