Article 1672
If the purchaser has left several heirs, the action for redemption may be brought against each of them only for his share, in the case where it is still undivided, and in the case where the thing sold…
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Showing 7741–7750 of 59269 articles for “Art. D 312-16 and D 312-17”
If the purchaser has left several heirs, the action for redemption may be brought against each of them only for his share, in the case where it is still undivided, and in the case where the thing sold…
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direc…
…a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility of t…
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
Taxes of any kind and revenue recovered by an enforcement order, mentioned in article L. 252 A of the Book of Tax Procedures, are payable in cash, up to a limit of €300, as the case may be, at the cas…
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