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Showing 2591–2600 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…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 recovered in accordance with the procedures and su…
The closure of any establishment in which one of the offences mentioned in Article 1817 has been observed may be ordered, for a period not exceeding six months, by prefectoral order issued on the prop…
In the event of a repeat offence within ten years of a previous disciplinary decision that has become final, a public or ministerial officer who is found to have, in any way, been complicit in manoeuv…
…in the application of a fine of €150. If the declaration is not filed within thirty days of a first formal notice, the fine is €150 per television receiver or similar device. Omissions in declarations…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
…ction, all that has been collected on the excess is also refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duti…
Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: - to…
A contravention of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable f…
The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of…
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