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Showing 171180 of 21327 articles for Art. GC – Daimler-Chrysler v Commission – T-235/01

French General Tax CodeIn force
VI: Fractional or deferred payment of duties

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Payment of council tax, property tax and the public audiovisual contribution due by individuals

Article 1681 ter

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Special methods of collecting duties

Article 1723 ter

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI : Waiver of payment and rebate in the event of death as a result of an act of terrorism, participation in an external or internal security operation or in circumstances leading to a citation in the Order of the Nation

Article 1691 ter

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV ter : Payment of value added tax by bank transfer or electronic payment order

Article 1695 ter

1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II ter: Consolidation within a group of the payment of value added tax and similar taxes

Article 1693 ter

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1770 terdecies

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AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3a: Other penalties for serious breaches of the law

Article 1731 ter

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1735 ter

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1791 ter

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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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