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Showing 2081–2090 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…1970 who have lodged an objection in accordance with the requirements of Article 50 of the same law and whose objection has been validated under the conditions provided for by the decree no. 70-813 of…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…rs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…
…who carries out undeclared work is, in accordance with article L. 8222-2 of the same code, jointly and severally liable for payment of the sums mentioned in that article under the conditions set out…
I. - If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next…
…is applicable from the first day of the seventh month following that of the expiry of the six-month and twenty-four-month periods provided for respectively in articles 641 and 641 bis.The 40% increase…
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…
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