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Showing 21–30 of 2325 articles for “Art. 1729 c”
When the acquisition of a company has been carried out with the prior agreement of the minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax cred…
A notary who receives a treaty for the transfer of a ministerial office or a deed of sale, exchange or division or a deed for the transfer of the right to a lease or the benefit of a promise to lease…
1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied.2. Moving outside the jurisdiction of the…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
Notwithstanding the provisions of article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the m…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, f…
I. - Where 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…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
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