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Showing 1431–1440 of 52277 articles for “Art. 1 ter”
…om an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit institution established in France or in the single euro payment are…
…the taxpayer or increasing a claim to his benefit, give rise to the payment of an increase equal to 10% of the duties charged to the taxpayer or of the undue claim.The increase is raised to 20% in the…
I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D…
Monetary sentences against several persons for the same act of fraud are joint and several.
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
…in respect of the same calendar year under each of the same Articles 290 and 290 A does not exceed €15,000. II.-Failure by a dematerialisation platform operator to comply with the transmission obligat…
…he use of a machine without the authorisation of the administration, the fine may not be less than €15..
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
…article 362 and its implementing legislation is punishable by the penalties set out in I of Article 1791.
If the offender commits, within five years of a settlement or conviction that became final after the entry into force of the loi n° 77-1453 du 29 décembre 1977 modifiée accordant des garanties de proc…
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