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Showing 191–200 of 4074 articles for “Art. no 16-26395”
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
…ating to the administrative regulation of pubs or the entertainment police. When their operation is not of a commercial nature, private clubs are not subject to the administrative regulations governin…
…le immediately in full, as soon as the tax assessment is issued. The application of a surcharge for non-declaration or late or insufficient declaration of taxable income and profits also entails immed…
…osit, within the period stipulated in the said 1, a sum determined by them on the basis of their turnover, the taxes to which they are liable and the deductions to which they are entitled. This sum mu…
…ted when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the combined provisions of Articles 286 ter and…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
…he profits of the previous year or financial year where, the transfer having taken place within the normal declaration period, these profits have not been declared by the transferor before the date of…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
…represent them with the receipts for their council tax on second homes and other furnished premises not used as a main residence. Where the tenants do not represent these receipts, the owners or main…
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