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Showing 2111–2120 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…f tax presumed by the taxpayer is more than 20% lower than the amount of tax levied, a surcharge of 5% is applied to the difference between half of the tax due and the deductions made between January…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
…agement et des pénalités afférentes.4° De la taxe d'archéologie préventive mentionnée à l'article 235 ter ZG.II. - 1. Divorced or separated persons may apply to be relieved of the payment obligations…
…II as a result of the infringements committed by the taxable persons who are members of the group. 5. Each taxable person who is a member of the group is jointly and severally liable with the taxable…
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
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