Article 1510
…ission or, in the absence of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, within five days of notif…
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Showing 361–370 of 52335 articles for “Art. 1 juin 2005”
…ission or, in the absence of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, within five days of notif…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
…responsible for collection or at the service provider(s) designated pursuant to A of I of Article 201 of Law no. 2018-1317 of 28 December 2018 on finance for 2019. Matured arrears of State annuities m…
…lled and the tax credits to be repaid pursuant to II and III of Article 83 bis, of III of l'article 160 A, of article 220 quater A and the second paragraph of II of article 726 are subject to late pay…
In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amo…
…e and three times the value of the apparatus, objects, products or goods to which the fraud relates:1° Offences relating to stills and still portions;2° Offences relating to the fifth paragraph of Art…
In the event of a conviction for infringement of the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a…
Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted o…
In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to bel…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalmen…
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