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Showing 3181–3190 of 37142 articles for “Art. Cass. 1re civ. 19 March 1996 · Cass. com. 15 September 2009 · Cass. com. 16 January 1973 · Cass. 1re civ. 14 March 1962 · Cass. com. 12 November 2008 · Cass. com. 9 October 2019 n° 18-13.286”
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
…tions provided for in the first paragraph, for the recovery of the payments provided for by Article 1663 B.
The reports, whether mandatory or optional, provided for in articles R. 5212-14 and R. 5212-15 are made by manufacturers or their representatives, users or third parties who observe or are aware of in…
…Public Prosecutor, at the request of the Chairman of the company, a shareholder or the Autorité des marchés financiers, order the total or partial suspension, for a period not exceeding five years, of…
In the event of a repeat offence of the offences defined in Articles L. 716-9 to L. 716-11, or if the offender is or has been bound by an agreement with the injured party, the penalties incurred shall…
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