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Showing 271–280 of 11432 articles for “Art. CE 17-10-1990 n° 56991”
…es is punishable by a fine of €25,000, imposed by the criminal court. In the event of a repeat offence, the court may, in addition to this fine, impose a sentence of six months' imprisonment. 2. Colle…
…y included the amount of the sums in question in its income tax return, the rate of the fine is reduced to 75%.
…unting records of several clients and who is found to have drawn up or helped to draw up false balance sheets, inventories, accounts and documents of any kind whatsoever, produced for the determinatio…
…e corresponding duties in full. 3. The increase provided for in 1 applies to taxpayers who have reduced their advance payments under the conditions provided for in Article 1679 septies when, following…
The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
…ticles L. 123-12 to L. 123-14 of the French Commercial Code, or in the documents that take their place.This provision does not prevent the application of penalties under ordinary law.2° Anyone who, wi…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
…mercial Code (1), the offender's business may be sequestered until the final decision has been enforced. The sequestration measure may be extended to the offender's entire assets. Receivership may be…
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