Article 1709
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
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Showing 3371–3380 of 35571 articles for “Art. CA Amiens 27 March 1968 · Cass. com. 8 October 1991 · Cass. com. 24 November 1992 n° 91-11.055 · Cass. com. 11 January 2000 · CA Paris 17 January 2008 · Cass. com. 26 February 1979 · CA Paris 24 September 1991 · Cass. com. 26 October 1999”
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
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…
The payment of death transfer duties may be made in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds…
The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.
The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
…to 5% when the offender establishes that the State has not suffered any prejudice and its amount is capped at €750 when it is the first offence of the current calendar year and of the three previous y…
…llective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 August 1936 repressing attacks on the nation's credit. Any person who incites the public to refuse…
…inspections, have been sentenced by the court to one of the penalties provided for in II of Article 1736,(1) in I of Article 1737, to 1 of Article 1738, to articles 1741 to 1747,1751, at 5 of V of l'a…
…o assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claims that must be returned to the Stat…
Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,5…
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