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Showing 2081–2090 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…stment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or con…
The payroll tax due by associations governed by the law of 1st July 1901, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Cod…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
…payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way of a deposit,…
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without b…
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates…
The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
…4 H shall give rise to the application of a surcharge of 10% of the sums not paid within the prescribed time limits. However, where the payment of a supplemental withholding tax proves to be more than…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
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