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Showing 211–220 of 52528 articles for “Art. 17-1”
Duties on deeds and those on transfers by death shall be paid before registration, land registration or merged formality is carried out, at the rates and quotas regulated by this code. No one may miti…
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
In the absence of an ascendant, a brother or sister, uncle or aunt, cousin or first cousin, of full age, may object only in the following two cases:1° Where the consent of the family council, required…
1. Animals belonging to the categories referred to in Article 208 below which come from outside to graze in the Customs territory must be the subject of acquits-à-caution by which the importers undert…
1. Special depots are establishments approved by the Director General of Customs and Excise and placed under the control of the customs administration in which petroleum products that have already bee…
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…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the regist…
1. Quantities of products cleared through customs for use in special depots which cannot be presented to the customs department during its inspections and whose delivery to users benefiting from the s…
Natural persons guilty of any of the offences relating to direct taxes, value added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the followi…
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