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Showing 1871–1880 of 62896 articles for “Art. II · Arts. R 611-13 to R 611-16”
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…
As 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 o…
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
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 (Repealed).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…
1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furn…
Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment.For the applicat…
The date of assessment of the rolls is set by the authority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.Wh…
The creditor is entitled to the performance of the obligation; he may compel the debtor to do so under the conditions laid down by law.
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