Article 1963
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
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Showing 2301–2310 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
…ature, quantity and value of the goods transferred is deemed to have been made in fraud of turnover taxes and similar taxes, regardless of the seller's status with regard to the said taxes. In such a…
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where su…
With regard to offences committed in relation to taxes on gaming houses, if the duties evaded or compromised cannot be determined precisely, the court shall set the penalty at one to three times the d…
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
…entation at the declared place of destination or at the point of exit from the territory, of apparatus or portions of apparatus for which dispatches have been issued, an official report shall be drawn…
…ized and confiscated, as well as the containers, packaging, utensils, mechanics, machines or apparatus:1° manufacture, transport, sale and possession without declaration of a still or portion of a sti…
Sont punies des peines applicables aux infractions prévues par les articles 1810 à 1818 les personnes désignées à l'article 1799.
…ntly established, for the request and continued payment of duties and, where applicable, additional tax, relating to unregistered or undeclared leases or commitments, by the deeds which make it known,…
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