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Showing 3041–3050 of 57397 articles for “Art. L. 611-4 to L. 611-16”
A decree sets out the terms of application of articles 1663 B and 1663 C.
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…
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied.2. Moving outside the jurisdiction of the…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
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.
…esent these receipts, the owners or main tenants are required, under their personal responsibility, to give notice of the move to the public accountant responsible for collecting direct taxes within o…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
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