French General Tax CodeIn force
C: Indirect taxes
Article 1799 A
Monetary sentences against several persons for the same act of fraud are joint and several.
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Showing 3381–3390 of 52609 articles for “Art. 13 §1”
Monetary sentences against several persons for the same act of fraud are joint and several.
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
I.- Failure by a taxable person to comply with the obligations set out in Articles 290 and 290 A shall give rise to a fine of €250 per transmission, provided that the total of fines applied in respect…
Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the pena…
…by persons who benefit from the exemptions from excise duty on alcohol provided for in Articles L. 313-7 to L. 313-14 of the same code or who trade in the denatured alcohols mentioned in its article L…
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…
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…
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…
…0 shall be considered and punished as fraudulent manufacturers. The first two paragraphs of Article 132-23 of the Penal Code relating to the security period are applicable to the offences provided for…
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…
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