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Showing 121–130 of 4504 articles for “Art. C-161/84 – 28 Jan. 1986”
The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withho…
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…
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In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
…of these formalities shall be personally liable to the increase provided for in 1 of the article 1728. They are, in addition, liable for the payment of duties or taxes, except for their recourse agai…
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
…cle L. 242-1 of the Social Security Code" are replaced by the words: "within the meaning of article 28-1 of order no. 96-1122 of 20 December 1996 relating to the improvement of public health, to sickn…
The Supervisory Board may allocate exceptional remuneration for assignments or mandates entrusted to members of the Supervisory Board. In this case, such remuneration, charged to operating expenses, i…
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