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Showing 1–8 of 8 articles for “Art. 1730”
If an inventory of fixtures has been drawn up between the lessor and the lessee, the latter must return the property as he received it, in accordance with that inventory, except for anything that has…
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council…
…erved on the claimant as well as the increase of one tenth for late payment provided for in Article 1730.
…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…
…property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 1730. However, the taxpayer may opt for monthly direct debits from an account opened by him and meet…
…er taxes appearing on the same roll item is recovered under the conditions set by articles 1663 and 1730.2. In the absence of an option to the contrary, this balance is deducted by the tax authorities…
…nts are made on the due dates mentioned in IV of this article, the increase provided for in article 1730 of this code is capped, for each instalment, at the amount of legal interest mentioned in artic…
…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…
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