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Showing 831–840 of 27864 articles for “Art. Cass. com. – 7 July 2020 – no. 18-19330”
Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…
…five years of a settlement or conviction that became final after the entry into force of the loi n° 77-1453 du 29 décembre 1977 modifiée accordant des garanties de procédure aux contribuables en matiè…
Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax…
…irs, donees or legatees, tutors and curators personally bear the penalties provided for in article 1728 and in 1 of article 1729 B.
For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissi…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…
…pursued against the parties who shall, in addition, bear the increase provided for in 1 of Article 1728. To this end, registrars and administrative authorities shall provide tax agents, within ten day…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
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