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Showing 231–240 of 9666 articles for “Art. CE 16-11-1988 n° 47685-47741”
…cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks for consumption on t…
…le for collection, unless the taxpayer has provided proof of his new address, and a voluntary or forced sale will result in the tax being payable immediately in full, as soon as the tax assessment is…
…hich they are entitled. This sum must be at least equal to 80% of the sum actually due. Any difference between the sum thus paid and that actually due is deducted from the advance payments for the fol…
…ansactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the combined provisions of Articles 286 ter and 286 ter A;2° (Repealed);3° Transport between…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
…rcial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transferee may be made jointly and severally liable with the…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
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