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Showing 2141–2150 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
Public officers who, under the terms of articles 1705 and 1706, have made, for the parties, the advance payment of registration duties or land registration tax may pursue payment in accordance with th…
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direc…
…a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility of t…
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…
Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph…
The tax offences commission provided for in article L. 228 of the Book of Tax Procedures is composed, under the chairmanship of a State Councillor, active or honorary, elected by the General Assembly…
…ly with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
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