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Showing 971–980 of 19906 articles for “Art. Cass. com. – 17 Dec. 2002 – no. 98-21918”
…(1). These provisions shall apply to estates opened and not declared before the publication of Act No. 63-254 of 15 March 1963.
…the same law and whose objection has been validated under the conditions provided for by the decree no. 70-813 of 11 September 1970 (See decree no. 78-231 of 2 March 1978, article 3).
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
…approval decision, the duties due are subject to the late payment interest provided for in article 1727, calculated from the first day of the month following the month in which the duties were due un…
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a perso…
…of allocation. 2. Where adjustments are made to a late return, the increase provided for by Article 1728 applies, excluding the increases provided for by Article 1729, both to the duties resulting fro…
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
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…
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