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Showing 971–980 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has…
Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: - to…
…tion of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable for the duti…
The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
…resented that conforms to the nature, quantity and value of the goods transferred is deemed to have been made in fraud of turnover taxes and similar taxes, regardless of the seller's status with regar…
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where su…
…ffences 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 duties on the bas…
In the event of stills and similar equipment being transported under the conditions referred to in article 307 and in the absence of representation at the declared place of destination or at the point…
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