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Showing 161–170 of 31891 articles for “Art. Cass. ass. plén. 17-5-2002 n° 488 P”
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
…judge considers that the facts do not constitute a felony, misdemeanour or contravention, or if the perpetrator has remained unknown, or if there are insufficient charges against the person under inve…
For the offences listed below, the penalty of between one and three times the amount of duty is replaced by a penalty of between one and three times the value of the apparatus, objects, products or go…
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
I.-As soon as the investigation appears to have been completed, the examining magistrate communicates the case file to the public prosecutor and at the same time notifies the parties' lawyers or, if t…
The farmer cannot obtain a remission where the loss of the fruit occurs after it has been separated from the land, unless the lease gives the owner a share of the harvest in kind, in which case the ow…
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…
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council…
…ere the consent of the family council, required by Article 159, has not been obtained;2° Where the opposition is based on the alteration of the personal faculties of the future spouse ; this oppositio…
…ease is made for several years, and during the term of the lease the whole or at least half of a crop is removed by fortuitous events, the farmer may claim a remission of the price of his tenancy, unl…
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