Article 1659
…uthority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.When errors of dispatch are noted in the tax rolls, a…
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Showing 2021–2030 of 2313 articles for “Art. 4 and CGI Art. 111”
…uthority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.When errors of dispatch are noted in the tax rolls, a…
…r regulatory status or whose title is protected or a partner in a company referred to in articles 8 and 8 ter, carrying on a liberal profession, in order to practice his profession there, the payment…
1. The advance payment 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 proc…
…social contribution mentioned in article 235 ter ZC is collected in the same way as corporation tax and subject to the same guarantees and penalties.It is paid spontaneously to the competent public ac…
…referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by decree. The tax is not due when its annual amount does no…
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…
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
…he taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representatives of the administration for the purpose of setting the rates of property ass…
…eferred to in 1° of 1 of Article 39 or the taxation of the remuneration referred to in d of Article 111, the taxpayers' representatives on the national commission referred to in Article 1651 H include…
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