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Showing 2081–2090 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
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…
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
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.
…y have come into his possession by gratuitous transfer.II. - (Repealed with effect from 1st January 1996).
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…
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