Article 1745
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
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Showing 3391–3400 of 35571 articles for “Art. CA Amiens 27 March 1968 · Cass. com. 8 October 1991 · Cass. com. 24 November 1992 n° 91-11.055 · Cass. com. 11 January 2000 · CA Paris 17 January 2008 · Cass. com. 26 February 1979 · CA Paris 24 September 1991 · Cass. com. 26 October 1999”
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…
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…
Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, d…
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…
As regards the offences referred to in articles 1771 to 1775, the court will order, at the request of the administration, that the judgment be published in full or in extracts in the Journal officiel…
…uties, taxes, fees, balances or other charges evaded or compromised, without prejudice to the confiscation of objects, products or goods seized in contravention, as well as the confiscation of goods a…
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…
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duti…
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