Article 1965 C
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
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Showing 921–930 of 54531 articles for “Art. Loi 2019-744 of 19 July 2019”
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
Discharge or refunds of all taxes or tax claims for an amount of less than €8 are not made. This amount is assessed per rating, financial year or case.
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
…and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the agreement, up to the fraction relating to:…
The age shifts provided for in the eighth paragraph of article A. 132-18 are applied in such a way that each annual mortality rate at a given age is equal to the annual mortality rate at the age that…
…the shares are admitted to trading on a regulated market, the sale price is determined on the basis of stock market prices. The decision setting the subscription date is taken by the Board of Director…
…a contract that does not include the requirements set out in article L. 6353-4 is liable to a fine of 4,500 euros.
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