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Showing 1871–1880 of 7129 articles for “Art. n° 22-10.818 F-B”
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 169…
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…
For the application of the penalties provided for in the event of fraudulent manoeuvres, any purchase for which a regular invoice is not represented that conforms to the nature, quantity and value of…
1. A fine of €750 shall be imposed:a. Failure to file the statements provided for in article 289 B within the time limits.The fine is increased to €1,500 if the statement is not filed within thirty da…
The profits of companies referred to in Article 8 is determined, in all cases, under the conditions laid down for sole traders. These companies are bound by the obligations normally incumbent on sole…
Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capac…
I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…
By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Co…
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
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