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Showing 691700 of 4235 articles for Art. 17 nov. 2021

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

Article 1722 bis

In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Special methods of collecting duties

Article 1723 ter

The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Common provisions

Article 1724 bis

Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 E

Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 H

Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to pres…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1722 quater

In accordance with the provisions of articles

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 B

…od a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fine is increased to €1,500 in the case of the decl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Payment of duties

Article 1702 bis

…e the applicant with as many duplicates of the receipt mentioned in article 880 and in 3 of Article 1704 as requested.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Common provisions

Article 1724 A

Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C

Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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