Article 1679 quinquies
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
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Showing 881–890 of 15706 articles for “Art. CE 16-7-2021 n° 448500”
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
…d by professional secrecy under the conditions provided for by Article L. 103 of the Book of Tax Procedures.
…d article. The deductions are remitted to the tax department together with a declaration in accordance with the model set by the administration, no later than the 15th of the month following the calen…
…lted are bound by professional secrecy under the conditions set out in article L. 103 of the tax procedures book.
Subject to the provisions of
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
…he provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or chambers of trade and craft within the jurisdiction of the administrative court.F…
…of public authorities shall be null and void with regard to these exemptions, when they have not received the prior approval of the Minister of the Economy and Finance or his representatives and inso…
For reasons of confidentiality, the taxpayer may request that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This co…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
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