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Showing 2071–2080 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…sment, the amount of the last levy for the year is less than the amount mentioned in 2 of article 1657, it is added to that of the previous monthly payment.3. The terms and conditions for the applicat…
…the same article 287 filed in respect of the month of September; 2° In other cases, no later than 25 October, when filing the appendix to the declaration provided for in the same 1 filed with the col…
…egistration formality or the merged formality, except also the case provided for by article 1840 D; 5° By the parties, for deeds under private signature, and those executed in foreign countries, that…
The provisions of
…sed on 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…
…assessment or notification of the notice of assessment, without this increase being applied before 15 September for taxes assessed in respect of the current year;b. (Repealed)c. (Repealed).The provisi…
…nies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% of the…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
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