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Showing 381–390 of 26171 articles for “Art. 4 B”
…e to this person, without disregarding the rule of professional secrecy, information intended to enable it to fulfil its mission. The persons consulted are bound by professional secrecy under the cond…
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
…mprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representatives o…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
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…
…of the remuneration referred to in d of article 111, the taxpayers' representatives include two members appointed by the chambers of commerce and industry or by the chambers of trade and craft trades…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
…mality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are provisionally registered free of c…
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
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