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Showing 3641–3650 of 51672 articles for “Art. Exception to the prohibition on pactes sur succession future”
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
The administration's period for taking action as provided for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until t…
Following the taxpayer's oral or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorit…
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapte…
With regard to duties and taxes levied in accordance with the rules, guarantees, privileges and penalties set out in this Code, any finding likely to lead to taxation gives rise to a prior exchange of…
I.-When, at the end of the assessment provided for in Article L. 311-11, the resolution college finds that there are significant obstacles to a person mentioned in Article L. 311-5 being subject eithe…
A decree in the Conseil d'Etat shall specify the conditions of application of this section.
When individual or group preventive resolution plans are drawn up and each time they are updated, the College of Resolution assesses the extent to which the persons concerned may either be subject to…
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