Article 1028 bis
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
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Showing 361–370 of 60256 articles for “Art. 278-0 bis A”
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
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.
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
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