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Showing 211–220 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentione…
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16…
The tax offences commission provided for in article L. 228 of the Book of Tax Procedures is composed, under the chairmanship of a State Councillor, active or honorary, elected by the General Assembly…
The debtor mentioned in article 1671 who has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In t…
The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identific…
Calls for the application of a fine of €1,500, for each breach established per entity in respect of a financial year, or the increase provided for in b of 1 of article 1728 or article 1729, if the app…
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