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Showing 3731–3740 of 36780 articles for “Art. Cass. 3e civ. 14 March 1968 · Cass. 3e civ. 10 November 2009 · Cass. 3e civ. 15 September 2010 · Cass. com. 14 December 1993 · Cass. 3e civ. 17 June 1975 · Cass. 3e civ. 30 January 2002 · Cass. 3e civ. 9 July 2008”
Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,5…
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…
…any that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amount of the tax saving realised by the transferor pursuant…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
…rties, income to persons whose identity they do not reveal, contrary to the provisions of articles 117 and 240, are subject to a fine equal to 100% of the sums paid or distributed. Where the company h…
…aid to the tax administration accountants in respect of taxes other than those mentioned in Article 1730.2. The increase provided for in 1 is not applicable where the late filing of a declaration or d…
…imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
…to exceed €750 for each payment. 3. The companies or organisations mentioned in 4° of 3 of article 158 or, in the absence of a legal entity, their manager or representative with regard to third parti…
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…
…and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in Article 1741, without prejudice to disciplinary sanctions, if they are public or ministerial officers or cha…
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