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Showing 1–10 of 20 articles for “Art. 1731”
If no inventory of fixtures has been made, the lessee is presumed to have received them in a good state of repair, and must return them as such, in the absence of proof to the contrary.
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
On pain of inadmissibility, the person under investigation must put forward pleas alleging the nullity of acts performed before his first appearance examination or of this examination itself within si…
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
The late payment interest provided for in
The late payment interest provided for in
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
Vessel insurance is taken out either for a single voyage, or for several consecutive voyages, or for a fixed period.
The provisions of
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