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Showing 141–150 of 10142 articles for “Art. CJEU – Ingmar – C-381/98 – 9 Nov. 2000”
…milar to those applied for the taxes levied by the local authority unions referred to in Article 1609 quater. The first paragraph is also applicable for the determination of the rates of the additiona…
…lue used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three agen…
…and non-commercial profits as well as the income mentioned in 1 bis, 1 ter and 1 quater of article 93 when they are taxed according to the rules laid down for salaries and wages, the taxpayer may req…
…e income is paid and subject to the same penalties as the withholding tax provided for in article 119 bis. These penalties are also applicable to the levy due pursuant to III of article 117 quater, un…
…e to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019…
…t in Article L. 102 AG of the Book of Tax Procedures, the information mentioned in II of Article 1649 AC of this code is punishable by a fine of €1,500. The first paragraph of this article is not appl…
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…the overpayment is reimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth…
…neficiaries to assume the declaratory obligations mentioned in 2 of article 204 and in I of article 982, save their recourse against the parties.
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
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