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Showing 2231–2240 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
1. The owners of goods shall be liable in respect of their factors, agents or servants for duties, confiscations, fines and costs. The owner of the goods, depositary or holder shall be relieved of all…
The prison sentence provided for in the first paragraph of article 1810 is increased to ten years for the offences referred to in 10° of the same article committed in an organised gang.
Trade in articles of precious metal is prohibited for manufacturers, merchants, traders and refiners who have been the subject of more than two official reports relating to infringements of guarantee…
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
Rebellion or assaults against officers are prosecuted before the courts, which order the application of the penalties imposed by the criminal code, independently of the fines and confiscations incurre…
The transfer of an immovable property in ownership or usufruct is sufficiently established, for the claim of registration duty and the pursuit of payment against the new possessor, either by the regis…
Discharge or refunds of all taxes or tax claims for an amount of less than €8 are not made. This amount is assessed per rating, financial year or case.
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalmen…
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.
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