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Showing 2251–2260 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - Anyone who 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'…
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…
…duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public accountants, benefit from a payment privilege known as the Treasury privilege. The Treasur…
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
…provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, directors, managers and, in general, to any person entitled to…
In the event that an offender who has been 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 u…
Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes…
…tigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infringements of the provisions of Article 2…
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in articles 1771 to 1775 and 1777, without prejudice to disciplinary sanctions if they are p…
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