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Showing 1691–1700 of 32116 articles for “Art. 25-12 to 25-18”
Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax…
When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…
Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Articl…
…g penalties are applicable: 1° Deficiencies, inaccuracies or omissions in the declaration give rise to the application of a surcharge of 10% exclusive of the late payment interest provided for in arti…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
…hatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 of the Penal Code shall apply to any individual found…
…article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the minutes, deeds and minutes of sale…
…ors are jointly and severally liable with the donees, heirs, legatees or their universal successors to pay, on first demand, the additional registration duty, and, in addition, an additional duty equa…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
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