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Showing 861–870 of 4703 articles for “Art. 151 septies B”
…formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application, for each financial year audited, of a fine…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedure…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
…rge 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 tax on second homes and other furnished pre…
The late payment interest provided for in
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
The provisions of
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
Where the person lodging the appeal is the public prosecutor at the court of appeal, the secretary of the committee asks the latter, within fifteen days of receipt of the file, to send him his conclus…
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