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Showing 8041–8050 of 52210 articles for “Art. al. 1”
…chosen by the Chairman from among those referred to in the first three paragraphs of I of article 1651 A and to article 1651 B, and a representative of the administration.
I. - An advisory committee on tax credits for research expenditure is hereby established.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President…
…of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the cha…
…l category.The taxpayers' representatives, other than the chartered accountant mentioned in Article 1651, are chosen from among the professionals in their category.II. - For associations governed by t…
…nother committee within the jurisdiction of the territorially competent administrative court of appeal. This committee is chosen by the president of the administrative court of appeal.When assessments…
…etermination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman, four repr…
In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…
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…
A development grant is instituted, comprising a grant for the benefit of groups of communes, a national equalisation grant, an urban solidarity and social cohesion grant, a rural solidarity grant, a s…
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