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Showing 311–320 of 2313 articles for “Art. L 1224-1 · CGI Art. 1961”
As a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility o…
Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph…
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
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…
Whoever, by assault, threats or concerted manoeuvres, organises or attempts to organise the collective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 Augu…
The following are not eligible to take part in the work of the committees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax i…
…the acquisition of a company has been carried out with the prior agreement of the minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits t…
In the event of a repeat offence or multiple 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…
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…
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