Article 1680 A
…deposit account in a credit institution established in France or in the single euro payment area, a caisse de crédit agricole governed by Section 3 of Chapter II of Title I of Book V of the Monetary a…
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Showing 5141–5150 of 53704 articles for “Art. CA Paris 1-12-2021 n° 20/04742”
…deposit account in a credit institution established in France or in the single euro payment area, a caisse de crédit agricole governed by Section 3 of Chapter II of Title I of Book V of the Monetary a…
…20% in the event of late filing within thirty days of formal notice.II. - This increase is not applicable:a) When the taxpayer has corrected his return spontaneously or within thirty days following a…
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…n platform has been sanctioned under IV of article 1737 or II of article 1788 D on at least three occasions over two consecutive years for a cumulative amount of at least €60,000 and commits a new off…
Monetary sentences against several persons for the same act of fraud are joint and several.
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
…to a fine of €250 per transmission, provided that the total of fines applied in respect of the same calendar year under each of the same Articles 290 and 290 A does not exceed €15,000. II.-Failure by…
Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the pena…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…
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