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Showing 3521–3530 of 59456 articles for “Art. 494-1 to 494-12”
…Article 1649 AA and in the second paragraph of article 1649 quater A, the amount of duty is subject to a 40% increase.In cases where failure to comply with the obligations set out in article 1649 quat…
…by a penalty of between one and three times the value of the apparatus, objects, products or goods to which the fraud relates:1° Offences relating to stills and still portions;2° Offences relating to…
…by a conviction or settlement, the courts may, under the conditions established by the articles 734 to 736 of the Code of Criminal Procedure, decide that enforcement of the sentence will be deferred f…
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…
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…
…nding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalments they ha…
…where the advance payment determined in accordance with the rules laid down in article 1693 proves to be no more than 20% less than the amount actually due.
Any person who has contravened the provisions of
I. - Subject to the special provisions set out in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as th…
The offences referred to in article 1812 are punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers auth…
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