Article 1965 A
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
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Showing 831–840 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
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I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D…
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…
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…
Monetary sentences against several persons for the same act of fraud are joint and several.
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
I.- Failure by a taxable person to comply with the obligations set out in Articles 290 and 290 A shall give rise to a fine of €250 per transmission, provided that the total of fines applied in respect…
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…
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.
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