Article 1755
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
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Showing 6401–6410 of 52277 articles for “Art. 1112-1”
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
The debtor of an annuity constituted in perpetuity may be forced to surrender: 1° If he ceases to fulfil his obligations for two years; 2° If he fails to provide the lender with the security promised…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
The authorisations mentioned in articles 1030 and 1030-1 are given by the testator for a period which may not exceed two years from the opening of the will. An extension of up to one year may be grant…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
Prior to a meeting of a minor's family council, the judge shall hear the minor, or have the minor heard, if the minor is capable of discernment, under the conditions provided for in article 388-1 of t…
I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…
I. - In order to provide investment services, investment services providers other than portfolio management companies must obtain authorisation. This authorisation is issued by the Autorité de contrôl…
The application for invalidity or lapse referred to in Article L. 716-1 shall be made in writing in accordance with the terms and conditions laid down by decision of the Director General of the Nation…
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