French General Tax CodeIn force
2: Tax fines
Article 1760 bis
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
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Showing 231–240 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the…
Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
…In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on t…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
…A are included in the estate of each of the contracting parties in proportion to the sums invested by each of the survivors in the contract.
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