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Showing 6821–6830 of 48677 articles for “Art. II-9°”
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carryi…
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
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…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
I.-Les redevables de la taxe prévue à l'article 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
In Saint-Barthélemy, the Public Prosecutor may, in the course of the investigation or if no court has been seised or when the court seised has exhausted its jurisdiction without having ruled on the fa…
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