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Showing 2021–2030 of 25706 articles for “Art. Cass. com. 17 December 1991 · Cass. com. 12 November 1992 · Cass. 3e civ. 24 November 1987”
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
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…
…apposition de timbre ou sur état, dans des conditions fixées par décret (1).(1) See Annex III, art. 246, 252.
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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