Article 1740 A bis
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
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Showing 151–160 of 26171 articles for “Art. 4 B”
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…
…s are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the subject of one of…
The late payment interest provided for in
The customs administration may implement the provisions of articles 60 to 60-10, 61, 63b and 65 in order to ensure compliance with the special requirements applicable to trade in certain Community goo…
…declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence of fault o…
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
…er the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subject to the regime provided for in this article when the following conditions are met:1° The guaran…
Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…
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