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Showing 2071–2080 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without b…
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates…
When they are presented for the formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are…
The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out…
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…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set ou…
L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…
Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…
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