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Showing 121–130 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
I. - The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in articl…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
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…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…
1. The management company of a fonds commun de placement à risques or of a fonds professionnel de capital investissement or the manager of a société de libre partenariat which has included in the decl…
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
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