Article 1708
In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and…
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Showing 2131–2140 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and…
The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be bor…
…necessary for the implementation of the investigations provided for in II of Article L. 47 A of the Book of Tax Procedures; 2° Failure to make copies of the documents, data and processing subject to i…
In accordance with the provisions of articles
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
…rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the second paragraph of Article 1649 A.The amount of this increase may not…
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…
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…
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