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Showing 941–950 of 18964 articles for “Art. aff. C-70/17 et C-179/17”
When they are presented for the formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are…
…e supplement that should have been paid, the rate of this increase is equal to half the difference between the amount of the supplement due and the amount of the supplement paid, referred to the forme…
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
…ointly and severally liable for payment of the sums mentioned in that article under the conditions set out in article L. 8222-3 of the aforementioned code.
…rect debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next direct debit.II. - I…
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
…décembre 1969, soit par voie d'apposition de timbre ou sur état, dans des conditions fixées par décret (1).(1) See Annex III, art. 246, 252.
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
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