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Showing 511–520 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
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…
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…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by cre…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
Subject to the reservations set out in articles 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payme…
It is forbidden, under penalty of dismissal, for any agent of the offices of guarantee to allow tracings to be taken or to give descriptions either verbally or in writing, of the works which are broug…
Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the pena…
The penalty against those who abuse stamps for stamping is the same as that imposed by the penal code against stamp counterfeiters.
Without prejudice to the penalties provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties…
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