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Showing 7381–7390 of 68984 articles for “Art. 494-1 al. 1 and al. 2”
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
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…
If one of the conditions laid down for the application, as the case may be, of articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the Monetary and Fina…
Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…
…a minute or in an expedition, is punishable by the penalties laid down for forgery by the article 441-4 of the Penal Code. Proceedings are initiated by the Public Prosecutor's Office on the basis of a…
…has fraudulently made the statements prescribed by the provisions of Chapter I of Title IV of Part 1 of Book I and the texts enacted to implement them shall be punished by three years' imprisonment a…
…n subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence under one of these texts, he may be brough…
…tax, ((shall be subject to dismissal in the event of complicity in the offence specified in Article 1837)) (1). (1) Amendments.
Seals may be unsealed without an inventory when all the parties called are present or represented and do not object to this being done. If this is not the case, an inventory shall be drawn up by the j…
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