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Showing 2881–2890 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…
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…
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.
For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman,…
I. - For the determination of industrial and commercial profit and turnover, the taxpayers' representatives, other than the chartered accountant, on the national commission referred to in Article 1651…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
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.
In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…
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