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Showing 6451–6460 of 60412 articles for “Art. I-2°”
The judge may, at any time, invite the parties to provide the explanations of fact and law that he deems necessary for the resolution of the dispute and give them formal notice to produce, within a pe…
The date on which a party's claims and arguments are duly submitted in writing is the date on which they are communicated between the parties.
At the hearing, the parties present their claims and supporting arguments orally. They may also refer to any claims and pleas they may have formulated in writing. The parties' observations are noted i…
I. - Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the followin…
The judge may, at the hearing or in his chambers, as well as in any place where an investigative measure is being carried out, hear on the spot any persons whose testimony he deems useful for ascertai…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
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