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Showing 31–40 of 26167 articles for “Art. 4°-b”
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…
I.-Articles R. 4234-23 to R. 4234-33 and R. 4234-35 to R. 4234-40 are applicable in New Caledonia and French Polynesia in their version resulting from decree no. 2022-381 of 16 March 2022, subject to…
For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…
A joint order by the ministers responsible for labour, mines, the environment and agriculture sets out the list of specific workplaces mentioned in b of 4° of article R. 4451-1, as well as the specifi…
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedure…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
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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