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Showing 2451–2460 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…
Titles I and II as well as Title III of Book II of this Part shall apply to Wallis and Futuna, subject to the adaptations defined in this chapter.Articles L. 5211-1 to L. 5211-3-2, L. 5211-6, L. 5212-…
Without prejudice to the remedies otherwise open to them, the public prosecutor, by way of appeal, and any creditor, by way of appeal or third party opposition, as the case may be, may challenge the d…
If classes of creditors have been constituted, the official receiver shall collect, by any means, their opinions on the draft undertaking mentioned in Article L. 691-2. He informs the juge-commissaire…
1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the ap…
Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph…
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council…
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