Article 67 bis-3
…ted parties in fraud within the meaning of Article 399, in the context of a surveillance operation, and where the needs of the investigation so require, customs officers authorised by the Minister res…
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Showing 381–390 of 56915 articles for “Art. 1584 and 1595 bis”
…ted parties in fraud within the meaning of Article 399, in the context of a surveillance operation, and where the needs of the investigation so require, customs officers authorised by the Minister res…
…commit a customs offence, where the prison sentence incurred is equal to or greater than two years, and where the needs of the investigation so require, customs officers authorised by the Minister res…
If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…
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…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
1 (not applicable)2 (not applicable)3. Payments due in respect of the monitoring of continuing vocational training are made in accordance with the rules mentioned in Article L. 6362-12 of the Labour C…
…legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be publish…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
…e said information without being legally authorised to do so, is liable to six months' imprisonment and a fine of €6,000..
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