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Showing 2091–2100 of 12278 articles for “Art. US Estate Tax — QDOT”
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
…to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of rectification a…
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
…in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds, the industrial exploitation of tobacco and the…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
…exceed €5,000 in the case of the first offence during the current calendar year and the three previous years. The fine does not apply to breaches of the reporting obligation set out in the last paragr…
…Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fonc…
…e persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of payment equal to the income tax contributions and other taxes appearing on the s…
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