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Showing 141–150 of 56901 articles for “Art. Cass. com. 17-1-2012 n° 10-27.185”
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…
In the absence of an ascendant, a brother or sister, uncle or aunt, cousin or first cousin, of full age, may object only in the following two cases:1° Where the consent of the family council, required…
1. Animals belonging to the categories referred to in Article 208 below which come from outside to graze in the Customs territory must be the subject of acquits-à-caution by which the importers undert…
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
The fees for deeds to be registered or submitted to the merged formality shall be paid, namely:1° By notaries, for deeds executed before them;2° By bailiffs and others with power to effect service of…
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…
If one of the conditions laid down for the application, as the case may be, of articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the Monetary and Fina…
This stipulation applies only to ordinary fortuitous events, such as hail, fire from the sky, frost or blight. It does not apply to extraordinary fortuitous events, such as the ravages of war, or a fl…
1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years' imprisonment:1° Any business agent, expert or any other person whose profession, either on t…
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…
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