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Showing 2011–2020 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
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…
For the determination 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…
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…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
A decree sets out the terms of application of articles 1663 B and 1663 C.
The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…
La retenue à la source afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
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