Article 1691 bis
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
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Showing 2131–2140 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
The stamp duty provided for in
1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fin…
Taxes of any kind and revenue recovered by an enforcement order, mentioned in article L. 252 A of the Book of Tax Procedures, are payable in cash, up to a limit of €300, as the case may be, at the cas…
When it is necessary to request in several departments responsible for land registration, either the registration of the same deed not giving rise to the merged formality and subject to the land regis…
Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16…
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