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Showing 1711–1720 of 52080 articles for “Art. Cass. com. 3 mai 2018 n° 16-23817”
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…
…lowing year if it is issued before 1st October of the year. When the demerger order is issued after 30 September but no later than 15 April of the following year, the decisions relating to the rates t…
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
…under 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…
…ith the conditions and deadlines set by decree, subject to the penalties set out in VI of article 1736.
The administrations, establishments, bodies or persons referred to in the first paragraph of
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
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