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Showing 2421–2430 of 61408 articles for “Art. 422-218 to 422-220 and 422-230 to 422-231”
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…
…of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an establishment that meets the conditions required to benefit from the exe…
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.
Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…
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…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
…ct duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
In Guadeloupe, the public prosecutor may, in the course of the investigation or if no court has been seised or when the court seised has exhausted its jurisdiction without having ruled on the fate of…
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