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Showing 5901–5910 of 66662 articles for “Art. 1251 and 1251-1”
…stration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of…
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…
…t douanière, a new offence falling under the proportional penalty provided for in I of article 1791 and the articles 1793 A, 1794,1797 and 1804, the maximum rate of this penalty is doubled.
Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Articl…
…ount of duty evaded when these acts are committed in an organised gang. The provisions of the first and second paragraphs of this article apply regardless of the type and origin of the tobacco manufac…
Tobacco offences give rise to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
…paid using another means of payment. This surcharge is recovered in accordance with the procedures and subject to the securities provided for by this code in respect of indirect taxes.
…ce;b. Failure to present or keep the registers, the duplicate invoices or documents in lieu thereof and the various supporting documents provided for in III of Article 277 A.2. Leads to the applicatio…
…ligations laid down in Articles 28 to 30 of Commission Regulation (EU) 2018/273 of 11 December 2017 and Articles 13 to 20 of Commission Implementing Regulation (EU) 2018/274 of 11 December 2017 supple…
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