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Showing 621–630 of 37951 articles for “Art. L 227-17”
I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…
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…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in Article 1741, without prejudice to disciplinary sanctions, if they are public or minister…
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…
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…
Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted o…
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