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Showing 171–180 of 4742 articles for “Art. 16 mars 2023”
…3 are jointly and severally liable with the taxpayers to make the payments provided for in Article 1663 B up to the fraction of these payments calculated on the corresponding contributions made charg…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
Taxes of any kind and revenue recovered by an enforcement order, mentioned in article L. 252 A of the Book of Tax Procedures, are payable in cash, up to a limit of €300, as the case may be, at the cas…
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direc…
…tions provided for in the first paragraph, for the recovery of the payments provided for by Article 1663 B.
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
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