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Showing 731–740 of 4004 articles for “Art. 16 Jun 1993”
…x and other taxes appearing on the same roll item is recovered under the conditions set by articles 1663 and 1730.2. In the absence of an option to the contrary, this balance is deducted by the tax au…
…l category.The taxpayers' representatives, other than the chartered accountant mentioned in Article 1651, are chosen from among the professionals in their category.II. - For associations governed by t…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
For reasons of confidentiality, the taxpayer may request that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This co…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
I. - Any member of the tax abuse committee must inform the chairman:1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;2° Any functions in…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator's card, is subject to…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
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