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Showing 11–20 of 20747 articles for “Art. Cass. com. 18 décembre 2001 n° 98-17320”
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
If the defendant to the appeal has not constituted a lawyer, service is made on the party himself. The document of service indicates to the defendant that he must, if he intends to defend the appeal,…
Where the statement of appeal does not contain a statement, even a summary statement, of the grounds of appeal against the contested decision, the appellant must, on pain of forfeiture established by…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
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