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Showing 1541–1550 of 7791 articles for “Art. CA Paris – 26 June 2019 – no. 16/23435”
…er may request that one of the taxpayers' representatives be appointed by a national, regional or local professional or inter-professional organisation or body of his choice. This representative must…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
…ate of cessation of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal pro…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
…r or tax period. The amount of the advance payments is set at 3.3% of the amount of corporation tax calculated on taxable income at the rates mentioned in I of Article 219 of the preceding financial y…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
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…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or the taxation of the remuneration referred to in d of Article 111, the taxpayers' r…
Where increases based on the same grounds are notified to companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be re…
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