Article 440 bis
…0% per month.Interest for late payment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer…
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Showing 2671–2680 of 24518 articles for “Art. CA Reims – 4 Oct. 2010”
…0% per month.Interest for late payment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer…
For the purposes of this Code, all financial transactions carried out in France by or on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Tre…
…object of fraud, when committed intentionally and when it relates to goods not mentioned in Article 414. The penalties provided for in the first paragraph of this article shall apply to any intentiona…
Any foreigner guilty of the offence referred to in article 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the cond…
I.-The person liable for a duty or tax recovered in application of this code, with the exception of the European Union's own resources, may either spontaneously, before the expiry of the period provid…
Article 707-6 of the Code of Criminal Procedure applies to customs fines.
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…
Cheques issued abroad and payable in France are treated as crossed cheques.
…the owner of the cheque must contact the immediate endorser, who is required to lend his name and care to act towards his own endorser, going from endorser to endorser right up to the drawer of the…
…presented in due time, is not paid and if the refusal to pay is recorded in an authentic instrument called a protest.
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