Article 1691 ter
…e persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of payment equal to the income tax contributions and other taxes appearing on the s…
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Showing 2161–2170 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…e persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of payment equal to the income tax contributions and other taxes appearing on the s…
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
…rs and intermediaries and policyholders are jointly and severally liable for payment of the special tax on insurance agreements and its penalties. This tax is levied under conditions that are set by d…
The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be bor…
…event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to present the documents, data and processing necessary for the implementation…
In accordance with the provisions of articles
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
I. - A surcharge of 80% shall apply to the duties due in the event of a rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the…
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