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Showing 2151–2160 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…sed for this purpose, which may be: 1° A deposit account in a credit institution established in France or in the single euro payment area, a caisse de crédit agricole governed by Section 3 of Chapter…
…ue claim.The increase is raised to 20% in the event of late filing within thirty days of formal notice.II. - This increase is not applicable:a) When the taxpayer has corrected his return spontaneously…
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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 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…
…or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of the tax…
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…
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