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Showing 23112320 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
7: Special provisions for direct taxes and similar taxes

Article 1960

1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Criminal penalties

Article 1783 B

Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1788 A

…to present or keep the registers, the duplicate invoices or documents in lieu thereof and the various supporting documents provided for in III of Article 277 A.2. Leads to the application of a €15 fi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1798 ter

…proceedings shall be investigated and judged in accordance with the procedure specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1802

The provisions of Article 1801 shall not apply:1° To the offences referred to in articles 1797 and 1810; 2° Aux infractions au régime économique de l'alcool et au monopole des tabacs.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Criminal penalties

Article 1813

…being the holder of the exemption provided for in Article 311 bis, has, in a professional capacity, used a mobile distillation apparatus; b. Any infringement of the provisions of article 306 is punish…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Other penalties and miscellaneous measures

Article 1824

…d tickets, may be prohibited, by simple administrative decision, from carrying on their trade or industry.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1840 H

Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15..

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French General Tax CodeIn force
Section V: Provisions common to taxes for which the accounting officers of the Directorate General of Public Finance are responsible for collection

Article 1912

…esponsible for recovery are calculated by applying a percentage that may not exceed 5% of the total amount of the debts for which payment is claimed from them, up to a limit of €500. A decree in the C…

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French Monetary and Financial CodeIn force
Paragraph 3: Basic banking services

Article L721-17

In the local authorities referred to in the first paragraph of article L. 721-7, for the basic banking services referred to in III of article L. 312-1, credit institutions may not charge more than the…

AI translation · Updated 6 Nov 2023Open Article
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