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Showing 191200 of 4474 articles for Art. n° 17-18.756

French General Tax CodeIn force
Section V: Common provisions

Article 1724

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1706

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1710

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Obligations of agents

Article 1704

1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the regist…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1705

The fees for deeds to be registered or submitted to the merged formality shall be paid, namely:1° By notaries, for deeds executed before them;2° By bailiffs and others with power to effect service of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1730

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Payment of duties

Article 1701

Duties on deeds and those on transfers by death shall be paid before registration, land registration or merged formality is carried out, at the rates and quotas regulated by this code. No one may miti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1709

Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1717

I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Failure to declare or late declaration

Article 1728

1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the ap…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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