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Showing 2071–2080 of 2313 articles for “Art. 4 and CGI Art. 111”
…erged formality shall be paid, namely:1° By notaries, for deeds executed before them;2° By bailiffs and others with power to effect service of process for those of their ministry;3° By court clerks, f…
The provisions of
…legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be publish…
…social security contributions collected in the same way as income tax, council tax on second homes and other furnished premises not used as a main residence, property tax on built and unbuilt propert…
…ss value added contribution.The business value added contribution used for the payment of the first and second instalments is calculated on the basis of the value added mentioned in the last income ta…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
…n respect of the year in which the activity ceases is established immediately. It is declared, paid and, where applicable, adjusted in accordance with the procedures laid down for the value added tax…
…by calendar quarter in accordance with the last paragraph of 2 of Article 287 may choose to declare and pay the tax for all the taxpayers in the group, within the meaning of the last paragraph of III…
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…
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