Article 1651
…ast the rank of divisional inspector or regional inspector. For the matters referred to in articles 1651 A and 1651 B, one of the taxpayers' representatives is a chartered accountant.The president has…
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Showing 221–230 of 20246 articles for “Art. Cass. 1re civ. 16 Sept. 2020”
…ast the rank of divisional inspector or regional inspector. For the matters referred to in articles 1651 A and 1651 B, one of the taxpayers' representatives is a chartered accountant.The president has…
Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks fo…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
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.
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…
…tions provided for in the first paragraph, for the recovery of the payments provided for by Article 1663 B.
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