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Showing 1–10 of 261 articles for “Art. 1681 sexies”
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…tax authorities under the conditions set out in article 1680 A.3. Notwithstanding articles 1663 and 1681 sexies, when its amount exceeds €300, this balance is recovered by monthly deductions of the sa…
…ount of the increase provided for in the same 1, when it penalises non-compliance with 2 of Article 1681 sexies, may not be less than €15. (1) Individual taxpayers who reside in areas where no mobile…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
In the event that the action for rescission is admitted, the purchaser has the choice either to return the thing by withdrawing the price he has paid for it, or to keep the land by paying the suppleme…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
…hat same year, reduced, where applicable, by the amount of the relief expected under Article 1647 B sexies.If the taxpayer considers that the monthly deductions made have reached the amount of the tax…
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