Article 1741
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
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Showing 221–230 of 52528 articles for “Art. 17-1”
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
The fees for deeds to be registered or submitted to the merged formality shall be paid, namely:1° By notaries, for deeds executed before them;2° By bailiffs and others with power to effect service of…
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
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…
If it appears to the investigating judge that an act or document in the proceedings is null and void, he or she refers the matter to the investigating chamber for annulment, after taking the opinion o…
The judge may, in order to verify them himself, in any matter take personal knowledge of the facts in dispute, the parties present or called. He shall make any observations, assessments, evaluations o…
The minutes, opinions or reports drawn up, on the occasion of or following the execution of an investigative measure shall be sent or given in copy to each of the parties by the clerk of the court who…
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