Article 1653 C
…Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d. a master adviser at the Cour des Comptes;e) A not…
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Showing 5301–5310 of 45508 articles for “Art. Cass. com. 24 May 2005 n° 786 · CA Rouen 8 January 2004 · Cass. com. 24 May 1976 · Cass. com. 16 January 2001 · Cass. com. 14 April 1992 · Cass. com. 15 December 2009 · Cass. 1re civ. 15 October 2014”
…Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d. a master adviser at the Cour des Comptes;e) A not…
…to persons other than members of the staff of the administration or company holding a cooperator's card, is subject to the same taxes as those payable by commercial companies.
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
…nd commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and even when these warrants do not have the character of…
…etermination 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, four repr…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
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…
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