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Showing 201–210 of 52528 articles for “Art. 17-1”
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
There are three main types of hire of work and industry:1° Hire of services;2° Hire of carriers, both by land and by water, who undertake the transport of persons or goods;3° Hire of architects, contr…
1. (Repealed). 2. In all cases where a breach of the invoicing rules as provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender's business may be sequestered unt…
The provision set out in Article 1699 ceases:1° Where the assignment has been made to a co-heir or co-owner of the right assigned;2° Where it has been made to a creditor in payment of what is owed to…
If one of the conditions laid down for the application, as the case may be, of articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the Monetary and Fina…
1. Except where the provisions of paragraph 2 of this Article apply, goods imported under the temporary admission procedure benefit from the suspension of customs duties and taxes to which they are li…
Whoever, by assault, threats or concerted manoeuvres, organises or attempts to organise the collective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 Augu…
I.-As soon as the investigation appears to have been completed, the examining magistrate communicates the case file to the public prosecutor and at the same time notifies the parties' lawyers or, if t…
Infringements 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…
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