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Showing 3661–3670 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…
The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
Registered management centres, registered associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of…
For the application of articles R. 6331-52 and R. 6332-72 to Saint-Martin and Saint-Barthélemy, the words: "the body mentioned in article L. 225-1-1" are replaced respectively by the words: "the body…
…alue of this property in respect of the year during which this provision was noted. The presumption may be rebutted by any means and proceed in particular from the absence of free disposal of the asse…
…C, L. 101 or L. 135 L of the Book of Tax Procedures, that a taxpayer has items mentioned below, it may, in the event of a marked disproportion between his lifestyle and his income, increase the incom…
…e.Holders of the brevet d'Etat d'éducation physique et sportive, instituted by decree no. 45-437 of 17 March 1945 creating a physical education and sports master's diploma, are exempt from the tests f…
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