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Showing 1431–1440 of 57385 articles for “Art. L 641-3 · Cass. com. 20 March 2019 n° 17-20.629”
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
The amounts of ancillary own funds items to be taken into account to determine prudential own funds within the meaning of Article L. 351-6 are subject to the prior approval of the Autorité de contrôle…
If the judge considers that the facts constitute an offence, he or she shall, by order, refer the case to the criminal court. This order shall specify, if applicable, that the accused benefits from th…
…e not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect…
If it appears to the investigating judge that an act or document in the proceedings is null and void, he or she refers the matter to the investigating chamber for annulment, after taking the opinion o…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
Non-substantial modifications must be declared to the regional health agency. A copy is sent to the Etablissement français du sang or, where applicable, to the Centre de transfusion sanguine des armée…
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