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Showing 201–210 of 4474 articles for “Art. n° 17-31.538”
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…
The payment of death transfer duties may be made in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds…
In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and…
The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be bor…
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.
The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
Public officers who, under the terms of articles 1705 and 1706, have made, for the parties, the advance payment of registration duties or land registration tax may pursue payment in accordance with th…
Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph…
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
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