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Showing 2521–2530 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
False mention of registration or merged formality either in a minute or in an expedition, is punishable by the penalties laid down for forgery by the article 441-4 of the Penal Code. Proceedings are i…
I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…
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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…issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D on at least three occasion…
…es 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 payment of penalties.
…rsed to them on the statement that they report in support of their accounts. The statement shall be taxed free of charge by the judicial court of the department and supported by the supporting documen…
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…
…the fraud or knowingly procured the means to commit it; 2° Any person convicted of having knowingly formed or allowed to be formed, with a view to fraud, in the properties or premises of which he has…
Monetary sentences against several persons for the same act of fraud are joint and several.
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