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Showing 2011–2020 of 2313 articles for “Art. I et IV · CGI Art. 1477 · CE plén. 30 March 1990”
1 (not applicable)2 (not applicable)3. Payments due in respect of the monitoring of continuing vocational training are made in accordance with the rules mentioned in Article L. 6362-12 of the Labour C…
The committee provided for in Article L. 64 of the 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…
Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect…
Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator's card, is subject to…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
After informing the parties concerned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to…
For the determination 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,…
1. A Commission nationale des impôts directs et des taxes sur le chiffre d'affaires is hereby established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-Presi…
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up…
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