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Showing 2261–2270 of 2313 articles for “Art. 746 · CGI Art. 726”
The hirer of an itinerant still distilling on behalf of a producer may be exonerated if he establishes that the failure to complete the formalities mentioned in 5° of article L. 311-39 of the code of…
Judgment shall be displayed by the court for any infringement of the provisions relating to the harvest or stock declaration of wines.
Infringements of the provisions of the second paragraph of Article 434 are punishable by the penalties laid down in the Consumer Code.
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Articl…
The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax p…
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