Article 171
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
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Showing 291–300 of 59873 articles for “Art. s. 1844-10-1 to 1844-17”
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
Where the law permits or necessity dictates that a measure be ordered without the knowledge of a party, that party shall have an appropriate remedy against the decision which adversely affects him.
…ng the declaration concerning their first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The judge may, in order to verify them himself, in any matter take personal knowledge of the facts in dispute, the parties present or called. He shall make any observations, assessments, evaluations o…
The nullity of decisions and implementing acts relating to investigative measures is subject to the provisions governing the nullity of procedural acts.
Transactions may be regularized or restarted, even immediately, if the defect that vitiates them can be ruled out.
The omission or inaccuracy of a statement intended to establish the regularity of a transaction may not render it null and void if it is established, by any means, that the legal requirements were, in…
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