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Showing 1011–1020 of 31571 articles for “Art. Cass. 1e civ. 16-5-2006”
I. - An advisory committee on tax credits for research expenditure is hereby established.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
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…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…
The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission. The c…
I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…
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…
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…
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