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Showing 4201–4210 of 48530 articles for “Art. L 145-16 · Cass. 3e civ. 11 February 1987 · Cass. 3e civ. 23 July 1986 · Cass. 3e civ. 29 February 1972”
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…
For reasons of confidentiality, the taxpayer may request that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This co…
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…
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…
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