French General Tax CodeIn force
III: Payment of tax
Article 1681
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
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Showing 5471–5480 of 69883 articles for “Art. I-1°-a ter”
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 (Repealed).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…
…still portions;2° Offences relating to the fifth paragraph of Article 314 relating to distillery meters ;3° Infringements concerning harvest, production and stock declarations and accompanying docume…
In the event of a conviction for infringement of the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a…
…ho has induced a winegrower to falsify his harvest declaration and has himself, for this purpose, altered his own declarations of receipt of harvests or manufacture of wine.
In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to bel…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalmen…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 169…
Any person who has contravened the provisions of
…vided for in I is replaced by a fine of €15 to €30 for breaches of the provisions of Article 290 quater.
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