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Showing 201–210 of 4057 articles for “Art. 16 Dec 1992”
…its of the previous year or financial year where, the transfer having taken place within the normal declaration period, these profits have not been declared by the transferor before the date of the tr…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
…ree months, given notice of the move to the public accountant.In all cases, and notwithstanding any declaration on their part, the owners or main tenants are liable for the council tax on second homes…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
…at the service provider(s) designated pursuant to A of I of Article 201 of Law no. 2018-1317 of 28 December 2018 on finance for 2019. Matured arrears of State annuities may be allocated to the paymen…
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direc…
…tions provided for in the first paragraph, for the recovery of the payments provided for by Article 1663 B.
…es, privileges and penalties. These provisions do not apply to the benefits mentioned in Article 80 decies nor to those from a retirement savings plan mentioned in Article L. 224-1 of the Monetary and…
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