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Showing 161170 of 4235 articles for Art. 17 nov. 2021

French General Tax CodeIn force
II: Obligations of agents

Article 1704

1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the regist…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1705

The fees for deeds to be registered or submitted to the merged formality shall be paid, namely:1° By notaries, for deeds executed before them;2° By bailiffs and others with power to effect service of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1730

…(Repealed).The provisions of a do not apply to sums already increased pursuant to 1 or 2 of Article 1729 G.3. (Repealed)4. (Repealed)5. For natural persons who pay by electronic payment the tax instal…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Payment of duties

Article 1701

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1709

Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1717

I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Failure to declare or late declaration

Article 1728

…month of notification of the refusal.4. When the declaration of all income provided for in article 170 filed after the deadline includes items from one or more category income tax returns also filed…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Insufficient declaration

Article 1729

Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Payment in Treasury securities or claims on the State

Article 1715

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1708

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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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