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Showing 2101–2110 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
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…
Shall give rise to 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 duties charged to the taxpayer: 1° Failure to pres…
In accordance with the provisions of articles
…e up against either a difficulty in interpreting a tax provision that came into force on or after 1 January of the year preceding the declaration deadline, or a difficulty in determining the tax impli…
…increase provided for in I excludes that of the increases provided for in articles 1728, 1729 and 1758 on account of the same duties, as well as the application of the fines provided for in 2 of IV or…
…inquies, or, at the taxpayer's request, by means of monthly levies made in accordance with Article 1680 A.B. From January to October, each levy is equal to one-tenth of the amount of taxes assessed in…
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