French General Tax CodeIn force
A: Household waste collection tax
Article 1526
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
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Showing 7661–7670 of 56651 articles for “Art. Cass. 3e Civ. 1-10-1997 n° 1361”
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
The contracting third party may not assign to the collection activities defined in article R. 2333-120-11 an agent who does not satisfy the conditions set out in 1° to 3° of article R. 2333-120-8. The…
In the event of an appeal, modifications to the provisional measures, if a new fact has arisen, may only be requested, depending on the case, from the first president of the court of appeal or the Con…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
The following is punishable by the fine laid down for fifth class offences: 1° For the pharmacist or veterinarian in charge of a company mentioned in 1° to 10° of article R. 5142-1 or for a pharmacist…
…ciétés de participations financières de profession libérale set up, pursuant to article 31-1 of law n° 90-1258 of 31 December 1990 relating to the practice in the form of companies of liberal professi…
The following definitions apply 1° "Investigational medicinal product" means a medicinal product which has been tested or used as a reference, including as a placebo, in a clinical trial; 2° "Authoris…
The following are exempt from presenting the documents provided for in articles R. 311-3, R. 313-1 to R. 313-4 and R. 313-6 to R. 313-8: 1° Andorran and Monegasque nationals; 2° Foreign nationals hold…
The fact of carrying out a "snowball" sale or service or any similar process defined in 1° and 2° of article L. 121-15 is punishable by two years' imprisonment and a fine of 300,000 euros. The amount…
Articles L. 422-7 to L. 422-10 are applicable in the Wallis and Futuna Islands, French Polynesia and New Caledonia. For the application of article L. 422-7 in the Wallis and Futuna Islands, French Pol…
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