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Showing 41–50 of 1170 articles for “Art. 790 E”
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the pl…
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or on…
I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D…
Subject to the reservations set out in articles 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payme…
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
Statement of information to be included on the statement of price revisions and/or updatesThis document must include the following information: - the contract reference and, where applicable, any docu…
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
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