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Showing 821–830 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
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.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direc…
…me tax scale set out in I of Article 197.II. - When the penalties provided for in c of 1 of Article 1728 and in b and c of article 1729 and the fine provided for in l'article 1737 are incurred for the…
…unt of duties evaded and the related penalties. It specifies, on pain of nullity, that the taxpayer may be assisted by counsel of his choice to discuss the proposed adjustment or to respond to it. It…
Failure to comply with the information requirements set out in Articles L. 722-9 to L. 722-16 may be subject to administrative police measures or penalties under the conditions set out in Article L. 5…
In the cases provided for in article R. 5122-16, a document containing the information provided for in 16° of article R. 3243-1 is given to the employee by the Agence de services et de paiement.
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