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Showing 721–730 of 4474 articles for “Art. n° 17-31.538”
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…
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…
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a perso…
I. - If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next…
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
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