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Showing 341–350 of 27079 articles for “Art. CE 17-4-2015 n° 371551”
…the declaration of income from securities and movable capital for the assessment of income tax in excess of one tenth of his taxable income or the sum of €153.
…es is punishable by a fine of €25,000, imposed by the criminal court. In the event of a repeat offence, the court may, in addition to this fine, impose a sentence of six months' imprisonment. 2. Colle…
…y included the amount of the sums in question in its income tax return, the rate of the fine is reduced to 75%.
…A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisions o…
The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…
…ticles L. 123-12 to L. 123-14 of the French Commercial Code, or in the documents that take their place.This provision does not prevent the application of penalties under ordinary law.2° Anyone who, wi…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
…mercial Code (1), the offender's business may be sequestered until the final decision has been enforced. The sequestration measure may be extended to the offender's entire assets. Receivership may be…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
…ommitted and the tax assessments resulting from this closure are immediately payable.Without prejudice to the provisions set out in the first paragraph of this article, the holder of the plan who has…
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