Article R40-13
Where the person lodging the appeal is the public prosecutor at the court of appeal, the secretary of the committee asks the latter, within fifteen days of receipt of the file, to send him his conclus…
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Showing 791–800 of 69831 articles for “Art. I-1°-b and b bis”
Where the person lodging the appeal is the public prosecutor at the court of appeal, the secretary of the committee asks the latter, within fifteen days of receipt of the file, to send him his conclus…
The provisions of
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
…4 H shall give rise to the application of a surcharge of 10% of the sums not paid within the prescribed time limits. However, where the payment of a supplemental withholding tax proves to be more than…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to pres…
I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitle…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
1. In the event of a home seizure, goods that are not prohibited shall not be moved, provided that the accused provides a solvent guarantee for their value. If the defendant fails to provide security,…
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