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Showing 61–70 of 20520 articles for “Art. Cass. com. 17 January 2018”
…le offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions of business agent, tax consultant, expert…
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
…e up against either a difficulty in interpreting a tax provision that came into force on or after 1 January of the year preceding the declaration deadline, or a difficulty in determining the tax impli…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
…by persons who ensure payment of the income mentioned in the first paragraph of 1 of I of article 117 quater and in the first paragraph of I of article 125 A results in the application of a fine of €…
…e where the marriage is to be celebrated. However, where the opposition is made pursuant to article 171-4, the Public Prosecutor shall elect domicile at the seat of his court. The requirements mention…
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates…
Natural persons guilty of any of the offences relating to direct taxes, value added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the followi…
Services may only be engaged for a specific time, or for a specific undertaking. A hire of service, made without determination of duration, may always be terminated by the will of one of the contracti…
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