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Showing 241–250 of 4847 articles for “Art. 17 sept. 2020”
…rogation from II of this article, the recovery and litigation of the fines provided for in articles 1729 C and 1770 terdecies are governed by the provisions applicable to property taxes.III ter.-By wa…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
…rties, income to persons whose identity they do not reveal, contrary to the provisions of articles 117 and 240, are subject to a fine equal to 100% of the sums paid or distributed. Where the company h…
…entioned it separately in their tax return in accordance with the requirements of 2 of the articles 170 and 173, where concealment is established;3° Anyone found to have cashed coupons belonging to th…
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,…
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.
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