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Showing 2191–2200 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine equal to:1° €50,000, or 5% of the recalled duties if the latter amount is higher, when this obstacle is observed…
I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…
…ith the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed during the current calen…
…resident of the court ruling in summary proceedings under the conditions provided for in articles 485 and 486 of the Code of Civil Procedure. In all cases, the decision ordering the sequestration is,…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
…t fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Companies which, i…
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
…f article 199 undecies B, the nineteenth paragraph of I and II quinquies of article 217 undecies or 5° of 1 of A of I and 3° of 2 of B of II of article 244 quater Y. The amount of the fine is reduced…
…Tax Procedures shall result in the application, for each financial year audited, of a fine equal to 5% of the amount of income having been taxed pursuant to Article 238 of this code derived from the a…
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