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Showing 931–940 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
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…
Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.
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…
…f the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a conviction or settlement, the courts may, under…
1. Infringements of the law of 16 March 1915, amended by that of 17 July 1922 relating to the prohibition of the manufacture, wholesale and retail sale and circulation of absinthe and similar liqueurs…
In the event of the conviction of a publican for rebellion or violence against officers, the court may, independently of any other penalties incurred, order the closure of the outlet for a period of u…
The provisions of Article 1750 shall apply to the offences provided for in Articles 1810, 1811 and 1812.
False mention of registration or merged formality either in a minute or in an expedition, is punishable by the penalties laid down for forgery by the article 441-4 of the Penal Code. Proceedings are i…
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