Article 54 sexies
…e been exempted, together, where applicable, with the late payment interest provided for in Article 1727, deducted from the date on which these taxes should have been paid.
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Showing 21–30 of 54 articles for “Art. 1727 & 1728”
…e been exempted, together, where applicable, with the late payment interest provided for in Article 1727, deducted from the date on which these taxes should have been paid.
…of allocation. 2. Where adjustments are made to a late return, the increase provided for by Article 1728 applies, excluding the increases provided for by Article 1729, both to the duties resulting fro…
…he application of a surcharge of 10% exclusive of the late payment interest provided for in article 1727; 2° Failure to pay the amounts declared within ten days of the deadline for filing the return g…
…um equal to the product of this amount by the rate of late payment interest provided for in article 1727. A decree will set out the terms and conditions of application, in particular the reporting obl…
…her than the amount of the advance payments made, the late payment interest provided for in article 1727 and the increase provided for in article 1731 are applicable.
…pursued against the parties who shall, in addition, bear the increase provided for in 1 of Article 1728. To this end, registrars and administrative authorities shall provide tax agents, within ten da…
…plication of the 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…
…od a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fine is increased to €1,500 in the case of the decl…
…t equal to the product of this adjustment by the late payment interest rate provided for in Article 1727. Where the business referred to in the first paragraph is a company subject to the taxation sys…
…f Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the cash flow advantage obtained. However, t…
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