Article 1705
…d donees, their tutors and curators, and executors, for wills and other acts of liberality mortis causa.
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Showing 2071–2080 of 12278 articles for “Art. US Estate Tax — QDOT”
…d donees, their tutors and curators, and executors, for wills and other acts of liberality mortis causa.
The provisions of
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
…the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council tax on second ho…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
…ng an action for restitution if necessary. In the absence of prior payment of the land registration tax, the deposit is refused (1).
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