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Showing 2281–2290 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…vidual found to have, verbally or in writing, falsely and in bad faith reported alleged breaches of tax laws.
…otwithstanding the provisions of article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the mi…
…in title, are required to pay on first demand the additional registration duty or land registration tax and, in addition, an additional duty or tax equal respectively to 30%, 20% and 10% of the reduct…
1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other l…
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
Independent of the applicable tax penalties, breaches of the provisions of 2 of Article 119 bis, of 1 and 2 of Article 187 and of 2 of article 1672 and those of the decree which sets the terms and con…
…fringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as the decrees and orders issued for their implementation, any manoeuvre with the aim…
…e offences referred to in article 1812 are punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers author…
…with the obligation set 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 wi…
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