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Showing 211–220 of 19756 articles for “Art. Cass. com. 17 Jan. 2012”
Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…
…in Articles 8 to 10 and 21 to 33 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and Articles 22 to 24 of Commission Implementing Regulation (EU) 2018/274 of 11 December 2017. Ho…
Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted o…
Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, d…
…nd 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in articles 1771 to 1775 and 1777, without prejudice to disciplinary sanctions if they are public or ministerial…
As regards the offences referred to in articles 1771 to 1775, the court will order, at the request of the administration, that the judgment be published in full or in extracts in the Journal officiel…
I. - Subject to the special provisions set out in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as th…
…punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers authorised to ascertain the said offences to carr…
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duti…
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