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Showing 1321–1330 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
Stamps seized from those who allow themselves to be traded in contravention of the provisions of Article 893 are forfeited to the Treasury.
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes…
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infri…
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat…
If the offender commits, within five years of a settlement or conviction that became final after the entry into force of the loi n° 77-1453 du 29 décembre 1977 modifiée accordant des garanties de proc…
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax…
When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…
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