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Showing 401410 of 59873 articles for Art. s. 1844-10-1 to 1844-17

French General Tax CodeIn force
V: Payment in Treasury securities or claims on the State

Article 1715

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Indirect taxes

Article 1700

…llection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1739

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…

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

Article 1771

Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740

…199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to the issue of an authorisation by the Minister responsible for the budget, under the conditions de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1764

…e conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amount of the tax saving realised by the transferor pursuant to the same Article 210 F. The a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1759

…tities liable for corporation tax that pay or distribute, directly or through third parties, income to persons whose identity they do not reveal, contrary to the provisions of articles 117 and 240, ar…

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

Article 1748

…instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force, with regard to taxes collected by the…

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

Article 1742

The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in Article 1741, without prejudice to disciplinary sanctions, if they are public or minister…

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

Article 1745

…h the person legally liable for the tax evaded, for payment of that tax and the related tax penalties.

AI translation · Updated 7 Nov 2023Open Article
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