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Showing 2281–2290 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
In the event of the use of undeclared stills, the persons for whom such equipment is or has been used, as well as the owners, operators, users and drivers of the said equipment, shall be liable to the…
Any person who has contravened the provisions of
…s.II. - The correctional penalties set out in I are cumulative with the penalties imposed under the tax laws for omissions and concealment.III. - The articles 121-6 and 121-7 of the Penal Code are app…
…e provided for in 1 of the article 1728. They are, in addition, liable for the payment of duties or taxes, except for their recourse against the parties for these duties or taxes only.These provisions…
1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public a…
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
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…
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…
…t, the quantities of spirits in his possession must be declared and taken in charge or subjected to tax, after deduction of those for which he has provided proof of previous payment of duties.The bene…
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