Article 1416
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
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Showing 7721–7730 of 52884 articles for “Art. n° 16-10.271 FS-PBI — RJDA 1/18 n° 79”
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
Implementation of the procedure provided for in this section does not prevent the Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to…
Expenditure incurred directly by the company relating to supply, subcontracting or service provision contracts that it enters into with ... may be deducted from the amount of the annual contribution:…
The Regional Director of Companies, Competition, Consumption, Labour and Employment publishes the list of persons appointed by the organisations mentioned in Article R. 23-112-1 and representing emplo…
…Article R. 221-127 is applicable in New Caledonia in the version resulting from Decree no. 2019-1379 of 18 December 2019, subject to the adaptations provided for in II.II. - For the application of I…
…rticle R. 221-127 is applicable in French Polynesia in the version resulting from Decree no. 2019-1379 of 18 December 2019, subject to the adaptations provided for in II.II. - For the application of I…
The provisions of Chapter III of Title IV of Book I of this Part shall apply in the territories of the Wallis and Futuna Islands in the wording resulting from Decree No. 2017-888 of 6 May 2017 on the…
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