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Showing 1511–1520 of 61016 articles for “Art. decision 2023-1049 QPC of 26 May 2023”
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
…ties will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in accordance with the procedures set out in the second paragraph…
…rson concerned, until the latter has made his observations known and at the latest until the expiry of the thirty-day period provided for in article 67 D.
…or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorities take their decision. If t…
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapte…
…nalties set out in this Code, any finding likely to lead to taxation gives rise to a prior exchange of views between the taxpayer and the administration. With regard to duties and taxes whose chargeab…
I. - The cinema licence is accompanied by one of the following classification measures:1° Authorisation of screening for all audiences ; 2° Prohibition on showing to minors under twelve years of age;…
…ce to the classification measure that accompanies its issue, the cinematographic exhibition licence may be accompanied by a warning, intended to inform the viewer, about the content or particularities…
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