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Showing 5951–5960 of 66752 articles for “Art. 480 al. 1 and Art. 445”
…where there are properties of this nature in different municipalities with similar characteristics (1).These valuation procedures are not applicable to the fixed assets referred to in the first paragr…
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
…e fine is reduced to 5% when the offender establishes that the State has not suffered any prejudice and its amount is capped at €750 when it is the first offence of the current calendar year and of th…
…ovided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claims that must be returned to the State;b. A ban on participati…
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
An order of the Minister for the Economy, Finance and Industry sets, under the conditions provided for in
The application for the rendering of an account shall be brought, as the case may be, before the court within whose jurisdiction the accounting officer resides or, if the accounting officer has been a…
No application for the revision of an account shall be admissible, unless it is made with a view to recovery in the event of error, omission or misrepresentation.The same rule shall apply to the liqui…
In the absence of a known heir, the realisation may, on the expiry of a period of two years from the drawing up of the inventory, be undertaken without authorisation.
A request for presentation of the account made by a creditor or heir shall be sent to the curator by registered letter with acknowledgement of receipt.
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