Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes and other furnished premises not used as a main residence. Where the tenants do not represent these receipts, the owners or main tenants are required, under their personal responsibility, to give notice of the move…
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direct taxes of their tenants’ move, are liable for the sums owed by them for business property tax. In the event that this term is brought forward, as in the case of a stealth move, the owners…
As a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility of the lessor of the office and through his intermediary, a sum equal to 25% of the rental price. The lessor of the furnished office may be called to account, under the conditions…
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising their insolvency, or by obstructing payment of the tax by other manoeuvres, are jointly and severally liable with the taxpayers for payment of the said taxes. Persons who, pursuant to the provisions of articles 1777 and 1778, have been convicted as…
I. – Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of: 1° Income tax where they are subject to joint taxation; 2° Council tax on second homes and other furnished premises not allocated to the principal dwelling where they live under the same roof. 3° De la taxe d’aménagement et des pénalités afférentes. 4° De la taxe d’archéologie préventive mentionnée à l’article…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in Article 1635 quater C.
It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l’article 796 : 1°(Repealed); 2° For income tax, a discharge of payment equal to the income tax contributions and other taxes appearing on the same article of roll remaining due on the date of death or due, in respect of the…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way of a deposit, within the period stipulated in the said 1, a sum determined by them on the basis of their turnover, the taxes to which they are liable and the deductions…
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 accounts have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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