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Showing 2061–2070 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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.
Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
…geable to the taxpayer in the tax rolls relating to the last year in respect of which he was taxed. 5. A decree shall lay down the conditions for the application of this article (1) with regard to inc…
1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the regist…
…ese provisions shall apply to estates opened and not declared before the publication of Act No. 63-254 of 15 March 1963.
Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
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