Article 1763
I. - 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 provisio…
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Showing 101–110 of 31891 articles for “Art. Cass. ass. plén. 17-5-2002 n° 488 P”
I. - 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 provisio…
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…
Official lists of approved economic operators may be drawn up. Approved economic operators are issued with a certificate of registration. Candidates registered on a list may, in support of their appli…
Article R. 321-3 is applicable in the Wallis and Futuna Islands in the version resulting from Decree no. 2015-1092 of 28 August 2015.
Personal protective equipment is such that it reduces exposure to a level which does not exceed the exposure limit values defined in articles R. 4452-5 and R. 4452-6. They are adopted after consultati…
This stipulation applies only to ordinary fortuitous events, such as hail, fire from the sky, frost or blight. It does not apply to extraordinary fortuitous events, such as the ravages of war, or a fl…
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…
…be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from the State, entail the application of a surcharge of:…
In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amo…
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…
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