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Showing 1261–1270 of 2313 articles for “Art. 3 · C. com. Art. L 144-7 et R 144-1 · CGI Art. 1728”
Independent of the applicable tax penalties, breaches of the provisions of 2 of Article 119 bis, of 1 and 2 of Article 187 and of 2 of article 1672 and those of the decree which sets the terms and con…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
1. A fine of €750 shall be imposed:a. Failure to file the statements provided for in article 289 B within the time limits.The fine is increased to €1,500 if the statement is not filed within thirty da…
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/…
Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15..
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
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