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Showing 721–730 of 4102 articles for “Art. 787 B”
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…
…the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate assets. This deduction…
…ry and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph of article L. 221-35 of the said code.
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
…the provisions of the third paragraph of Article L. 221-3 of the Monetary and Financial Code are liable to a tax fine equal to 2% of the outstanding balance of the supernumerary passbook account.The f…
1. Failure by the lessee company or the company receiving the subscriptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragrap…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
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