French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants
Article 1731 A
The late payment interest provided for in
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Showing 31–40 of 54 articles for “Art. 1727 & 1728”
The late payment interest provided for in
The late payment interest provided for in
…order will be issued containing the duties due together with the penalties provided for in Article 1728 du code général des impôts. V. - The commune's right to recover the tax is exercised until the…
…me tax scale set out in I of Article 197.II. - When the penalties provided for in c of 1 of Article 1728 and in b and c of article 1729 and the fine provided for in l'article 1737 are incurred for the…
…the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise o…
…agraph. The corresponding duties are increased by the late payment interest provided for in Article 1727, deducted from the date on which these taxes should have been paid.
…d with, the duties shall be recalled, increased by the late payment interest referred to in article 1727;c) The beneficiaries of the gratuitous transfer must undertake to adhere to the agreement refer…
…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. The late payment interest and the…
…approval decision, the duties due are subject to the late payment interest provided for in article 1727, calculated from the first day of the month following the month in which the duties were due un…
…ecoming payable immediately, without prejudice to the late payment interest provided for in article 1727 from the date on which this tax should have been paid.IV. - The tax deferral is terminated in t…
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