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Showing 841–850 of 43388 articles for “Art. Cass. com. 28-3-2019 n° 17-23.671 FS-PB”
Natural persons guilty of any of the offences relating to direct taxes, value added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the followi…
Services may only be engaged for a specific time, or for a specific undertaking. A hire of service, made without determination of duration, may always be terminated by the will of one of the contracti…
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…
The penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger…
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
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…
If it appears to the investigating judge that an act or document in the proceedings is null and void, he or she refers the matter to the investigating chamber for annulment, after taking the opinion o…
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 operations for the election of members of the territorial and regional chambers of commerce and industry are organised by the administrative authority and, under its supervision, by the territoria…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
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