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Showing 191–200 of 3965 articles for “Art. 17 avr. 1996”
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
The penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger…
…ent, shall be remitted, with the exception of the increases provided for in b and c of 1 of article 1728 and articles 1729 and 1732 and the fines mentioned in articles 1737 and 1740 A as well as 3° an…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
…by persons who ensure payment of the income mentioned in the first paragraph of 1 of I of article 117 quater and in the first paragraph of I of article 125 A results in the application of a fine of €…
1. (Repealed). 2. In all cases where a breach of the invoicing rules as provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender's business may be sequestered unt…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
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