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Showing 761–770 of 60177 articles for “Art. L. 145-16-2 + Cass. 3e civ.”
Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment.For the applicat…
A decree sets out the terms of application of articles 1663 B and 1663 C.
La retenue à la source afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and…
The provisions concerning the operation of the communal commission and the intermunicipal commission as well as the operation, the procedures for appointing representatives of taxpayers and department…
Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect…
The date of assessment of the rolls is set by the authority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.Wh…
…ect tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal appoi…
Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks fo…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
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