Article R247-3
Failure to comply with the filing obligations set out in articles L. 232-21 to L. 232-23 is punishable by the fine provided for in article 131-13 of the Penal Code for fifth-class offences. In the eve…
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Showing 1731–1740 of 19311 articles for “Art. Cass. civ. 3e – 21 Oct. 1998 – no. 96-16537”
Failure to comply with the filing obligations set out in articles L. 232-21 to L. 232-23 is punishable by the fine provided for in article 131-13 of the Penal Code for fifth-class offences. In the eve…
…to the amounts due in respect of 2003 pursuant to I of D of article 44 of the Finance Act for 1999 (no. 98-1266 of 30 December 1998) and 2° bis of II of article 1648 B of the General Tax Code as it st…
…paragraph of the same article do not apply; 4° Article L. 1111-8 is applicable as drafted in Order no. 2017-27 of 12 January 2017, with the exception of the last sentence of the third paragraph of I,…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
…625-8 of the French Commercial Code, under the conditions set out in articles L. 3253-2 to L. 3253-21.
The authorisation referred to in Article L. 426-21 is issued to an association or foundation that has been in existence for at least three years and holds the authorisation provided for in article 15…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
Assigned property, on the date of promulgation of Law no. 96-369 du 3 mai 1996 relative aux services d'incendie et de secours, par les communes, public establishments for inter-communal cooperation an…
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where su…
…rty is equal to the value indicated in the deed of sale subject to the provisions of article L. 315-21.
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