Article 1724
The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out…
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Showing 321–330 of 29147 articles for “Art. s. 1832 to 1844-17”
The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out…
…partment responsible for land registration; each sum shall be mentioned separately thereon, and the total shall be entered in full.
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council…
…r payment under the pretext of a dispute over the quota, or for any other reason whatsoever, except to bring an action for restitution if necessary. In the absence of prior payment of the land registr…
I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…
…r duties may be made in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds, the industrial exploitatio…
…ibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late payment interest. In addition to this interest, the penalties provided for in…
…llection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph…
Natural persons guilty of any of the offences relating to direct taxes, value added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the followi…
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