Article 1745
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
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Showing 331–340 of 52528 articles for “Art. 17-1”
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.
Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, d…
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in articles 1771 to 1775 and 1777, without prejudice to disciplinary sanctions if they are p…
As regards the offences referred to in articles 1771 to 1775, the court will order, at the request of the administration, that the judgment be published in full or in extracts in the Journal officiel…
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duti…
A marriage contracted in a foreign country between French nationals, or between a French national and a foreign national, is valid if it has been celebrated in the forms customary in the country of ce…
The supporting documents referred to in article L. 312-17 are as follows: 1° Any proof of the borrower's domicile; and 2° Any proof of the borrower's income; and 3° Any proof of the borrower's identit…
After the pleadings have been lodged or after the time limits set for this purpose have expired, the President of the Court of Review shall appoint a member of that Court to act as rapporteur..
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