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Showing 281–290 of 2313 articles for “Art. L 1224-1 · CGI Art. 1961”
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without b…
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…
The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out…
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…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the regist…
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
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