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Showing 401–410 of 2144 articles for “Art. 810 bis”
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
The commercial court clerk invested with a delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of mini…
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding tax mentioned in 2 of article 119 bis when the…
…on or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to complian…
…tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing…
…219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax payable by the parent co…
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