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Showing 2071–2080 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…egistration formality or the merged formality, except also the case provided for by article 1840 D; 5° By the parties, for deeds under private signature, and those executed in foreign countries, that…
The provisions of
…sed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be…
…assessment or notification of the notice of assessment, without this increase being applied before 15 September for taxes assessed in respect of the current year;b. (Repealed)c. (Repealed).The provisi…
…nies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% of the…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
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…
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