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Showing 3491–3500 of 53011 articles for “Art. CE 1-10-2013 n° 361440”
Taxes of any kind and revenue recovered by an enforcement order, mentioned in article L. 252 A of the Book of Tax Procedures, are payable in cash, up to a limit of €300, as the case may be, at the cas…
…has been carried out with the prior agreement of the minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits to be repaid pursuant to II an…
In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amo…
For the offences listed below, the penalty of between one and three times the amount of duty is replaced by a penalty of between one and three times the value of the apparatus, objects, products or go…
…courts may, under the conditions established by the articles 734 to 736 of the Code of Criminal Procedure, decide that enforcement of the sentence will be deferred for the part exceeding the sum used…
…cts or goods subject to the duties or regulations of the indirect taxes ; 3° Any trader who has induced a winegrower to falsify his harvest declaration and has himself, for this purpose, altered his o…
…n matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to belo…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalmen…
…sions of articles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 1693 proves to be no more th…
Any person who has contravened the provisions of
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