Article 54
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
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Showing 3301–3310 of 61409 articles for “Art. al. 5 and al. 6”
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
…ecks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15…
…mally expressed agreement, in the following cases: 1° Scientific or technical works; 2° Anthologies and encyclopaedias; 3° Prefaces, annotations, introductions, presentations; 4° Illustrations for a w…
…accountants, in dematerialised form, the documents required for the execution of their expenditure and revenue, in compliance with the procedures laid down by decree: 1° The regions and the Corsican…
…ay only be erected, dismantled or significantly altered under the supervision of a competent person and by workers who have received appropriate training specific to the operations envisaged. The cont…
In application of article L. 6223-5, the apprentice master appointed within the user company contributes to the acquisition by the apprentice in this company of the skills corresponding to the qualifi…
…osition pénale includes the completion of a training period, the provisions of articles R. 131-11-1 and R. 131-35 to R. 131-45 of the Penal Code are applicable. The same applies when the measure is or…
…the director of the establishment establishes that the prohibition provided for in II of article L. 6152-5-1 has not been complied with, a summons is sent to the practitioner's practice address at lea…
The notarial attestation (number 1 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17…
An appeal against judgments rendered pursuant to articles L. 661-1, L. 661-6 , Chapters I and III of Title V, Section II of Chapter II and Chapter IV of Title IX of Book VI of the Legislative Part of…
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