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Showing 2271–2280 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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…
The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…
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…
No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…
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…
I. - In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of Frenc…
…ated taxes, and indirect taxes, shall be subject to disclosure under the conditions set out in 2 to 5.The portion of the business property tax corresponding to the reduction made by the taxpayer in re…
…y collected on deeds or contracts subsequently revoked or cancelled by application of the articles 954 to 958, 1224 to 1230, 1304 and 1304-7, 1654 and 1659 of the Civil Code.In the event of rescission…
…in particular, by virtue of Article 2423 of the Civil Code or the article 34 amended of decree no. 55-22 of 4 January 1955, the tax paid at the time of filing is, at the request of the parties, deduc…
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