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Showing 2291–2300 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
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…
…tion of the fines provided for in 1 and 2 are governed by the same rules as those applicable to the tax to which they relate, i.e. the rules applicable in matters of council tax for the public audiovi…
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…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
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