French General Tax CodeIn force
2: Criminal penalties
Article 1838
…tax, ((shall be subject to dismissal in the event of complicity in the offence specified in Article 1837)) (1). (1) Amendments.
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Showing 191–200 of 3333 articles for “Art. 18 oct. 2023”
…tax, ((shall be subject to dismissal in the event of complicity in the offence specified in Article 1837)) (1). (1) Amendments.
…or geographical indication is exceeded ; - in Chapter IV of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and…
A contravention of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable f…
The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of…
In the event of stills and similar equipment being transported under the conditions referred to in article 307 and in the absence of representation at the declared place of destination or at the point…
…of undeclared still; in this case, the penalty is applicable to the persons referred to in Article 1809;2° after the entry into force of the ministerial orders provided for in article 314, distillati…
Sont punies des peines applicables aux infractions prévues par les articles 1810 à 1818 les personnes désignées à l'article 1799.
The enjoyment, by way of farm, or lease, or commitment of a property, is also sufficiently established, for the request and continued payment of duties and, where applicable, additional tax, relating…
The provisions of Article 1801 shall not apply:1° To the offences referred to in articles 1797 and 1810; 2° Aux infractions au régime économique de l'alcool et au monopole des tabacs.
a. A fine of €6,000 shall be imposed on anyone who, not being the holder of the exemption provided for in Article 311 bis, has, in a professional capacity, used a mobile distillation apparatus; b. Any…
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