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Showing 421–430 of 2166 articles for “Art. 239 bis AB”
…f the duties evaded and the fines and surcharges applied, the name of the taxpayer and, where applicable, the professional activity and the place where this activity is carried out. The decision to pu…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
…obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
…e proceedings, or makes use of the said information without being legally authorised to do so, is liable to six months' imprisonment and a fine of €6,000..
…unds on behalf of a third party, has intentionally provided that taxpayer with a service directly enabling the commission by that taxpayer of the acts, breaches or manoeuvres thus sanctioned shall be…
…ty of no more than €150 per day of delay, assessed and recovered in accordance with the rules applicable to registration duties.
The commercial court clerk invested with a delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of mini…
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding tax mentioned in 2 of article 119 bis when the…
…the first paragraph is exceeded, except in the event of a change of activity.IV. - Legal entities liable for corporation tax whose turnover does not exceed the limits defined in b of III are eligible…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
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