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Showing 1091–1100 of 37960 articles for “Art. L 227-16”
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
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…
Subject to the provisions of
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…
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…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
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