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Showing 2091–2100 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
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…
…t 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 rectification and if the amount is higher, an increase of 10% of the dutie…
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
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 the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
…the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in accordance with the procedures laid down when the loi n° 69-1168 du…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
…t in the application of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offence during the current calendar year and the three previous years…
…on is made by teleregulation.4. The payments referred to in Article 1668 are made by remote payment.5. Payments of the payroll tax referred to in article 231 are made by remote payment.6. The payments…
It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharg…
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