Article 1840 E
Subject to the reservations set out in articles 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payme…
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Showing 611–620 of 3243 articles for “Art. 18 juill. 2000”
Subject to the reservations set out in articles 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payme…
It is forbidden, under penalty of dismissal, for any agent of the offices of guarantee to allow tracings to be taken or to give descriptions either verbally or in writing, of the works which are broug…
Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the pena…
The penalty against those who abuse stamps for stamping is the same as that imposed by the penal code against stamp counterfeiters.
Without prejudice to the penalties provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties…
Stamps seized from those who allow themselves to be traded in contravention of the provisions of Article 893 are forfeited to the Treasury.
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…
Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes…
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infri…
Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…
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