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Showing 681–690 of 4235 articles for “Art. 17 nov. 2021”
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
1. Any delay in the payment of sums due in respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise…
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
…approval decision, the duties due are subject to the late payment interest provided for in article 1727, calculated from the first day of the month following the month in which the duties were due un…
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a perso…
…his option for that year and is subject either to the provisions of 2 of Article 1663 and l'article 1730 or, as regards business property tax and additional taxes, the provisions of article 1679 quinq…
…of allocation. 2. Where adjustments are made to a late return, the increase provided for by Article 1728 applies, excluding the increases provided for by Article 1729, both to the duties resulting fro…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
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