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Showing 2201–2210 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…ions set out in article 1649 quater A is punishable by the penalty provided for in I of article L. 152-4 of the Monetary and Financial Code, the increase provided for in the first paragraph is not app…
…of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to 50% of the tax advantage unduly obtained, but not less than €1,500.
…Financial Code is not met, the plan is closed, under the conditions defined in 2 of II of article 150-0 A and Article L. 221-32 of the Monetary and Financial Code on the date on which the breach was…
…ppendices using a procedure other than that required shall result in the application of a fine of €15 per document, without the total of the fines applicable to the documents that must be filed simult…
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.
…ngements 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 the o…
…products in excess or insufficiently declared shall serve as the basis for calculating the penalty;5° Infringements of the provisions of articles 521, 524, 526, 531, 535 to 539, 543, 545 à 551.
In the event of a conviction for infringement of the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a…
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