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Showing 181–190 of 52528 articles for “Art. 17-1”
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…
1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the ap…
…es R. 6323-16 and R. 5422-2-2, and, where applicable, for the projects mentioned in article L. 6323-17-1 and the professional retraining projects provided for in 4° of the I of article L. 4163-7, the…
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…
Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,5…
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
1. In the cases referred to in Article 169-1 a, and subject to the derogation provided for in 2 below, goods imported under temporary admission must be, before expiry of the time limit and after havin…
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…
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
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