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Showing 761–770 of 58065 articles for “Art. s 15 and 17”
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…
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…
The offences referred to in article 1812 are punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers auth…
With regard to offences committed in relation to taxes on gaming houses, if the duties evaded or compromised cannot be determined precisely, the court shall set the penalty at one to three times the d…
I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by h…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…
I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
A Conseil d'Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
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