Article 1635 quater Q
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
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Showing 8971–8980 of 30390 articles for “Art. Cass. 3e Civ. 8-9-2016 n° 15-21.381”
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax cre…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
A hospital practitioner on secondment under contract in application of 1° of article R. 6152-51 or 9° of article R. 6152-238 who wishes his secondment to be terminated before the term initially stipul…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
…uction provided for in I is that paid in respect of loans taken out from the publication of the loi n° 2003-721 du 1er août 2003 pour l'initiative économique. The annual limit is €20,000 for single, w…
The dismissal of an employee who is a member of the regional cross-industry joint committee referred to in Article L. 23-111-1 may only take place after authorisation from the Labour Inspector. This a…
The automated road traffic offence recording centre constitutes a joint service within which the officers and agents of the judicial police of the national police and gendarmerie carry out their usual…
The technical operating conditions applicable to health establishments and medical biology analysis laboratories carrying out analyses to determine a person's genetic characteristics or to identify th…
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