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Showing 2291–2300 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: - to…
A contravention of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable f…
The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
…public highway by simple road measure under the conditions provided by the décret-loi du 26 mars 1852 relatif aux rues de Paris; 2° Aux plans, procès-verbaux, certificats, jugements, contrats, quitta…
For the application of the penalties provided for in the event of fraudulent manoeuvres, any purchase for which a regular invoice is not represented that conforms to the nature, quantity and value of…
…enable one of the acts mentioned in 1° of Article 1743 of this Code, in Article 1791 ter, in 3° and 5° of article 1794, in article 1797 and at 3°, 8° and 10° of Article 1810 by modifying, deleting or…
…the basis of the information that may be provided to it by the administration, with a minimum of €75.All persons managing, administering or operating the gaming house in any capacity whatsoever, as w…
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
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