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Showing 461–470 of 4740 articles for “Art. 257 bis · CJUE 27 November 2003”
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
This section shall not apply: 1° In the event of the sale of the business to a spouse, ascendant or descendant; 2° To businesses that are the subject of conciliation, safeguard, receivership or liquid…
The valuation, in the absence of an expert appointed by agreement between the parties, and the sale by public auction of goods deposited in a general shop pursuant to article L. 522-31 must be carried…
If it is established against the lessor that he has exercised the rights granted to him under articles L. 145-17 et seq that with a view to fraudulently defeating the tenant's rights, in particular th…
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