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Showing 1621–1630 of 4057 articles for “Art. 16 Dec 1992”
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
…ted within the jurisdiction of these establishments.When the third and fourth paragraphs of article 1607 bis and the third and fourth paragraphs of article 1607 ter are applied, the proceeds of the sp…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
…iberal professions and holders of offices and charges may be approved under conditions laid down by decree in the Council of State.The founders of these associations are either orders or legally const…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
…ral persons, the rental of a means of transport or the rental of real estate of any kind, submits a declaration to the tax authorities relating to transactions carried out by sellers and service provi…
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
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