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Showing 71–80 of 20181 articles for “Art. Cass. com. – 17 June 2003”
When a case is referred to the Investigating Chamber on the basis of Article 173 or Article 221-3, all pleas alleging the invalidity of the proceedings referred to it must, without prejudice to its ri…
1. In the cases referred to in Article 169-1 a, and subject to the derogation provided for in 2 below, goods imported under temporary admission must be, before expiry of the time limit and after havin…
…th the marketing standards provided for in Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011, as amended, laying down detailed rules for implementing Council Regulation (EC) No 1234/2…
…entioned it separately in their tax return in accordance with the requirements of 2 of the articles 170 and 173, where concealment is established;3° Anyone found to have cashed coupons belonging to th…
If the judge considers that the facts constitute an offence, he or she shall, by order, refer the case to the criminal court. This order shall specify, if applicable, that the accused benefits from th…
I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…
…the application is inadmissible pursuant to the third or fourth paragraphs of this Article, Article 173-1, the first paragraph of Article 174 or IV of Article 175; it may also rule that the applicatio…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
…the elements required to calculate the reference tax income as defined in 1° of the IV of article 1417.1 bis. Spouses must jointly sign the declaration of all their household income.2. Individuals, co…
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…
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