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Showing 861–870 of 11432 articles for “Art. CE 17-10-1990 n° 56991”
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
Open the article to read the full text in English.
…sions over two consecutive years for a cumulative amount of at least €60,000 and commits a new offence under the same articles 1737 or 1788 D during the second year or during the following year; 2° Wh…
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…
…plied 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 a dematerialisation platform operator to comply with the transmission o…
…or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of the tax…
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…
Tobacco offences give rise to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied…
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