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Showing 91–100 of 34079 articles for “Art. 3°-c”
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
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…
The "External radiotherapy, brachytherapy" modality comprises the following entries: 1° Entry A providing external radiotherapy treatment for adults; 2° Entry B providing brachytherapy treatment for a…
In the event of wilful failure to pay the sum of money corresponding to a pecuniary penalty imposed as a sentence for acts which would constitute under French law a felony or misdemeanour punishable b…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
The occupier of the premises is liable to a fine of 50,000 euros, or 5% of the duties and taxes evaded or compromised or of the value of the object of the fraud, whichever amount is higher, for obstru…
Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…
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