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Showing 5101–5110 of 48715 articles for “Art. Cass. soc. 24 January 1990 · Cass. soc. 17 March 1998 · Cass. soc. 15 May 2014 · Cass. soc. 6 October 2010 · Cass. soc. 21 October 1998 · Cass. soc. 15 October 1997 · Cass. soc. 16 May 1990 · Cass. soc. 31 March 2015”
…pany 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…
The penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger…
…% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
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…
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…
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