French General Tax CodeIn force
1: Tax penalties
Article 1788 C
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Showing 931–940 of 20783 articles for “Art. CE 17-5-1999 n° 188870”
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…sions over two consecutive years for a cumulative amount of at least €60,000 and commits a new offence under the same articles 1737 or 1788 D during the second year or during the following year; 2° Wh…
Monetary sentences against several persons for the same act of fraud are joint and several.
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…
…plied in respect of the same calendar year under each of the same Articles 290 and 290 A does not exceed €15,000. II.-Failure by a dematerialisation platform operator to comply with the transmission o…
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…
…aphs of Article 132-23 of the Penal Code relating to the security period are applicable to the offences provided for in this Article.
Tobacco offences give rise to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied…
…se of the decree which sets the terms and conditions for their application give rise to criminal proceedings brought on the complaint of the tax authorities and are punishable by one year's imprisonme…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
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