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Showing 261–270 of 4802 articles for “Art. 17 Sept. 2015”
…in Articles 8 to 10 and 21 to 33 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and Articles 22 to 24 of Commission Implementing Regulation (EU) 2018/274 of 11 December 2017. Ho…
Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted o…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalmen…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 169…
Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, d…
…n subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence under one of these texts, he may be brough…
…nd 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in articles 1771 to 1775 and 1777, without prejudice to disciplinary sanctions if they are public or ministerial…
As regards the offences referred to in articles 1771 to 1775, the court will order, at the request of the administration, that the judgment be published in full or in extracts in the Journal officiel…
I. - Subject to the special provisions set out in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as th…
…punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers authorised to ascertain the said offences to carr…
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