Article 1722 ter
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…
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Showing 171–180 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
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…
…remises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 1730. However, the taxpayer may opt for monthly direct…
…registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in accordance with the procedures laid down when the loi n° 69-1168 du 26 décembre 1969…
…rticle of roll remaining due on the date of death or due, in respect of the taxation of income received or realised by the deceased. This discharge cannot cover taxes due on income relating to years p…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
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Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
…amounts: 1° 0.5% of the amount of the transactions concerned by the documents or supplements that have not been made available to the administration after formal notice; 2° 5% of the adjustments to th…
The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…
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