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Showing 2501–2510 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…s provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender's business may be sequestered until the final decision has been enforced. The sequestration measure may…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
…equal to the product of this amount multiplied by the ratio between the number of expired years of use of the asset beyond five years and the duration of the commitment to use this asset exceeding fi…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amo…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
…L. 221-32 of the Monetary and Financial Code on the date on which the breach was committed and the tax assessments resulting from this closure are immediately payable.Without prejudice to the provisi…
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