French General Tax CodeIn force
1: Tax penalties
Article 1788 C
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Showing 2221–2230 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
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I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D…
Subject to the reservations set out in articles 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payme…
The prosecution costs paid by the competent public accountants for items that have been written off due to the recognised insolvency of the convicted parties shall be reimbursed to them on the stateme…
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted o…
Monetary sentences against several persons for the same act of fraud are joint and several.
In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to bel…
1. The owners of goods shall be liable in respect of their factors, agents or servants for duties, confiscations, fines and costs. The owner of the goods, depositary or holder shall be relieved of all…
The prison sentence provided for in the first paragraph of article 1810 is increased to ten years for the offences referred to in 10° of the same article committed in an organised gang.
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