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Showing 601–610 of 37960 articles for “Art. L 227-16”
1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied.2. Moving outside the jurisdiction of the…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
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…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
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