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Showing 2051–2060 of 54357 articles for “Art. Cass. com. 16 January 1996 · Cass. com. 6 June 1972 · Cass. com. 2 July 2002 n° 00-18.243”
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…
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.
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…
…nder conditions and deadlines set by decree and subject to the penalties set out in V of Article 1736.A train path-kilometre corresponds to the journey reserved on a railway line at a given timetable…
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
Orders issued by the Minister of the Economy and Finance may make it compulsory for companies manufacturing, packaging or importing certain products to affix marks supplied or approved by the tax auth…
…th the conditions and deadlines set by decree, subject to the penalties set out in VI of article 1736.
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
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