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Showing 8621–8630 of 26067 articles for “Art. Physical delivery two-event rule”
…one tenth.The repayment of unduly refunded sums is requested in accordance with the same procedural rules and subject to the same penalties as for business property tax. Claims are submitted, investig…
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…
…bligations and prohibitions.II. - The members and staff of the Tax Abuse Committee are bound by the rules of professional secrecy defined in article L. 103 of the tax procedures book.This secrecy is n…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
The 7° of Article L. 2321-2 is applicable in Mayotte from 1 January 2014.
At the close of the financial year, the Prefect of Police presents an administrative account to the Paris Council.
Subject to this subsection, the City of Paris is subject to Book III of Parts Two and Three. The City of Paris is also subject to articles L. 5217-10-1 to L. 5217-10-15 and L. 5217-12-2 to L. 5217-12-…
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