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Showing 581–590 of 65597 articles for “Art. L 141-7 · Cass. com. 20 June 1978 · CA Versailles 17 December 1980 · Cass. com. 14 May 1952 · Cass. 1re civ. 2 March 1960 · C. civ. Art. 2276”
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
The investigating chamber may, in all cases, at the request of the public prosecutor, one of the parties or even of its own motion, order any additional information that it deems useful. It may also,…
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
The criminal court may stay the proceedings where it deems it necessary to translate the decision or where the property is already subject either to a seizure or freezing measure or to a final confisc…
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…
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
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…
The participatory procedure agreement shall, on pain of nullity, be contained in a writing that specifies:1° Its term;2° The subject matter of the dispute;3° The documents and information necessary fo…
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
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