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Showing 241–250 of 7610 articles for “Art. 16 Jan. 2019 – no. 17-12479”
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years' imprisonment:1° Any business agent, expert or any other person whose profession, either on t…
…s to taxpayers who have reduced their advance payments under the conditions provided for in Article 1679 septies when, following the final settlement, the payments made are inaccurate by more than one…
…nes may not exceed €50,000 [Provisions declared unconstitutional by Constitutional Council decision no. 2013-679 DC of 4 December 2013], in the event of opposition to the taking of the copy referred t…
The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…
…the offender. The sentence of ineligibility shall be mentioned throughout its duration in bulletin no. 2 of the criminal record provided for in article 775 of the Code of Criminal Procedure. These di…
The penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
…r the conditions set out in article 242 ter B.5. Filing the declaration referred to in I of Article 1649 AC after the deadline is punishable by a tax fine of €200 per account to be declared.II. - (Dis…
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