Article 1678 quater
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
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Showing 2051–2060 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
The payroll tax due by associations governed by the law of 1st July 1901, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Cod…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without b…
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates…
…provisionally registered free of charge. Subject to the provisions of article 1717, the duties and taxes normally due are payable, at the latest, on expiry of a period of three months from the date o…
…equal to 0.50 is counted as 1. This rounding is carried out at the level of the settlement of each tax or charge.
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
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