Article 1739 A
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
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Showing 901–910 of 29549 articles for “Art. 17 mai 2002”
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
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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…
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.
The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…
…e to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied.
Independent of the applicable tax penalties, breaches of the provisions of 2 of Article 119 bis, of 1 and 2 of Article 187 and of 2 of article 1672 and those of the decree which sets the terms and con…
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