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 3721–3730 of 36780 articles for “Art. Cass. 3e civ. 14 March 1968 · Cass. 3e civ. 10 November 2009 · Cass. 3e civ. 15 September 2010 · Cass. com. 14 December 1993 · Cass. 3e civ. 17 June 1975 · Cass. 3e civ. 30 January 2002 · Cass. 3e civ. 9 July 2008”
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.
…s determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
Public officers who, under the terms of articles 1705 and 1706, have made, for the parties, the advance payment of registration duties or land registration tax may pursue payment in accordance with th…
Infringements of Article L. 221-35 of the Monetary 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…
…efusal 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 or delay…
…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…
…ovided 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 State;b. A ban on participati…
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