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Showing 161170 of 3965 articles for Art. 17 avr. 1996

French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1717

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Failure to declare or late declaration

Article 1728

…month of notification of the refusal.4. When the declaration of all income provided for in article 170 filed after the deadline includes items from one or more category income tax returns also filed…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Insufficient declaration

Article 1729

Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Payment in Treasury securities or claims on the State

Article 1715

The payment of death transfer duties may be made in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1708

In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Contribution to payment

Article 1712

The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be bor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Interest on arrears

Article 1727

…n deadline.2. Late payment interest ceases to be deducted when the increase provided for in Article 1730 is applicable.3. Where Article 1728 is applied, the calculation of the late payment interest is…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1707

The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Indirect taxes

Article 1700

The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Contribution to payment

Article 1711

Public officers who, under the terms of articles 1705 and 1706, have made, for the parties, the advance payment of registration duties or land registration tax may pursue payment in accordance with th…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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