Article 1840 X
For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissi…
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Showing 2271–2280 of 2313 articles for “Art. 4 and CGI Art. 111”
For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissi…
…ount of duty evaded when these acts are committed in an organised gang. The provisions of the first and second paragraphs of this article apply regardless of the type and origin of the tobacco manufac…
Tobacco offences give rise to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
…6-10 of the Penal Code shall apply to any individual found to have, verbally or in writing, falsely and in bad faith reported alleged breaches of tax laws.
Notwithstanding the provisions of article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the m…
…p under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of French forests, this group and its successors are jointly and severally liable…
1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other l…
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
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