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Showing 1–10 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
Unless otherwise stipulated in the trust agreement, the settlor may at any time appoint a third party to ensure that his interests are safeguarded in the performance of the agreement and who may have…
…ome tax reduction provided for in that same article, its investment quota provided for, as the case may be, in I of article L. 214-30 of the Monetary and Financial Code, in I of l'article L. 214-31 of…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
…business property tax.IV. - For taxes due in respect of 2010, the rebate instituted by this article may be claimed within six months of the promulgation of the law no. 2011-900 of 29 July 2011 amendin…
…rrected in accordance with 2, 5 and 6 of I to determine the maximum business property tax rate that may be voted in 2011.The reference rates defined in V as well as the second paragraph of this A are…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
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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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…
…2. At the taxpayer's option, the advance payment is paid in quarters no later than 15 February, 15 May, 15 August and 15 November. The option is exercised with the tax authorities, under the conditio…
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