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Showing 861–870 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…
Notwithstanding the provisions of article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the m…
I. - In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of Frenc…
1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other l…
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…
Independent of the applicable tax penalties, breaches of the provisions of 2 of Article 119 bis, of 1 and 2 of Article 187 and of 2 of article 1672 and those of the decree which sets the terms and con…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
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