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Showing 2091–2100 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates…
…provisionally registered free of charge. Subject to the provisions of article 1717, the duties and taxes normally due are payable, at the latest, on expiry of a period of three months from the date o…
…equal to 0.50 is counted as 1. This rounding is carried out at the level of the settlement of each tax or charge.
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
…spect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise to the application of a surcharge of 10% of…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set ou…
L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…
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