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Showing 131–140 of 64414 articles for “Art. 2 and 202 ter”
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
Failures to comply with the obligations laid down in Articles 28 to 30 of Commission Regulation (EU) 2018/273 of 11 December 2017 and Articles 13 to 20 of Commission Implementing Regulation (EU) 2018/…
The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…
I. - In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
…text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for refund referred to in Arti…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
The administration may, taking into account the economic and social situation of the debtor, his good faith and the circumstances that led to the late payment, grant total or partial remission of the…
I. - (Not applicable)II. - Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of…
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