Article 1748
…924 is not applicable to correctional proceedings provided for by the laws in force, with regard to taxes collected by the tax authorities..
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Showing 2221–2230 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…924 is not applicable to correctional proceedings provided for by the laws in force, with regard to taxes collected by the tax authorities..
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
…udulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes referred to in this codification, either by wilfully failing to make his declaration within th…
…s not prevent the application of penalties under ordinary law.2° Anyone who, with a view to evading tax on all or part of another person's assets, engages either in promoting the deposit of securities…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
…Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of redu…
A fine equal to 25% 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.
…on-compliance with the 50% quota provided for in 1° of II of Article 163 quinquies B is liable to a tax fine equal to 5% of the value of the investments entered on the aforementioned declaration and w…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
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