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Showing 2011–2020 of 2313 articles for “Art. 764 · CGI Art. 973”
Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect…
Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator's card, is subject to…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
…of application and the date of entry into force of the provisions of this article (1). (1) Annex IV art. 188 B to 188 F.
After informing the parties concerned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to…
For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman,…
1. A Commission nationale des impôts directs et des taxes sur le chiffre d'affaires is hereby established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-Presi…
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up…
I. - For the determination of industrial and commercial profit and turnover, the taxpayers' representatives, other than the chartered accountant, on the national commission referred to in Article 1651…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
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