Article 1731
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…
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Showing 3041–3050 of 68819 articles for “Art. 298 sexdecies A and B”
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…
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
Where the person lodging the appeal is the public prosecutor at the court of appeal, the secretary of the committee asks the latter, within fifteen days of receipt of the file, to send him his conclus…
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
When a natural person undertakes training, on an individual basis and at their own expense, a contract is concluded between them and the training provider.This contract is concluded before the trainee…
No sum may be demanded from the trainee before the expiry of the withdrawal period provided for in Article L. 6353-5. No more than 30% of the agreed price may be paid on expiry of this period. The bal…
Within ten days of signing the contract, the trainee may withdraw by registered letter with acknowledgement of receipt.
If, as a result of duly recognised force majeure, the trainee is prevented from following the training course, he may terminate the contract. In this case, only the services actually provided will be…
The contract concluded between the natural person undertaking the training and the training provider must specify, on pain of nullity : 1° The nature, duration, programme and purpose of the training c…
Sentenced persons incarcerated in detention centres may benefit from the temporary absences provided for in article D. 143, when they have served one-third of their sentence. In their case, the durati…
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