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Showing 761–770 of 4074 articles for “Art. no 16-26395”
…referred to in Article 108 give rise, at the time of their payment and even when these warrants do not have the character of negotiable securities, to the application of the withholding tax provided…
For the determination 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,…
…commission is competent for disputes relating to the determination of the profit as well as the turnover of companies which carry on an industrial or commercial activity and whose turnover excluding…
…ération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up comprising eleven members, namely the p…
I. - For the determination of industrial and commercial profit and turnover, the taxpayers' representatives, other than the chartered accountant, on the national commission referred to in Article 1651…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
…ate of cessation of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal pro…
…calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the procedures set out in Artic…
…t to the same guarantees and penalties.It is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the balance of the corpo…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
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