Article 1722 ter
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
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Showing 111–120 of 1250 articles for “Art. T. com. Paris”
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
…owever, the taxpayer may request the suspension of the deductions or the modification of their amount. This request specifies the presumed amount of tax. It may not be made after 30 June and is taken…
…d'apposition de timbre ou sur état, dans des conditions fixées par décret (1).(1) See Annex III, art. 246, 252.
It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharg…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
…al or voting rights, and to obtain reimbursement of the excess deductible tax from which they benefit. This option may only be exercised with the agreement of the group members concerned. The option m…
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Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application…
The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…
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