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Showing 1661–1670 of 54357 articles for “Art. Cass. com. 16 January 1996 · Cass. com. 6 June 1972 · Cass. com. 2 July 2002 n° 00-18.243”
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman,…
…esentatives, other than the chartered accountant, on the national commission referred to in Article 1651 H are appointed by CCI France.II. - The taxpayer may request that one of the taxpayers' represe…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…
…d of Article 111, the taxpayers' representatives on the national commission referred to in Article 1651 H include two members appointed by CCI France and one employee appointed by the national organi…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
…which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for in…
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