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les dispositions légales et réglementaires applicables prévoient qu’en marquant son accord sur la transaction relative à la base imposable, le contribuable sollicite également le bénéfice de la réduction des amendes.
under the applicable legal and regulatory provisions, by accepting the transaction concerning the taxable base, the taxpayer also requests the benefit of a reduction in fines.
Ultimo aggiornamento 2014-11-21
Frequenza di utilizzo: 1
Qualità:
la concession de l’administration fiscale consiste en la réduction des amendes légales liées à l’accord relatif à la détermination de la base imposable.”.
the concession made by the tax authorities is the reduction in the legal fines linked to the agreement on the taxable base.’
Ultimo aggiornamento 2014-11-21
Frequenza di utilizzo: 1
Qualità:
la concession du contribuable consiste, en l’espèce, en l’accord qu’il marque sur la base imposable résultant du relevé de régularisation après contrôle.
in the case in question, the concession made by the taxpayer is the acceptance of the taxable base resulting from the adjustment notice following the check.
Ultimo aggiornamento 2014-11-21
Frequenza di utilizzo: 1
Qualità:
rechtbank namen, 10 januari 1991, fj.f, 91/204: „l’administration fiscale et le contribuable peuvent valablement transiger sur la base imposable en matière de t.v.a.
in its judgment of 10 january 1991, in case fj.f 91/204, the namur general court stated that ‘tax authorities and the taxpayer may validly compromise on the vat taxable base.
Ultimo aggiornamento 2014-11-21
Frequenza di utilizzo: 1
Qualità: