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Showing 1121–1130 of 61220 articles for “Art. L 211-17-1”
1. Animals belonging to the categories referred to in Article 208 below which come from outside to graze in the Customs territory must be the subject of acquits-à-caution by which the importers undert…
1. Special depots are establishments approved by the Director General of Customs and Excise and placed under the control of the customs administration in which petroleum products that have already bee…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
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…
1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the regist…
As regards the offences referred to in articles 1771 to 1775, the court will order, at the request of the administration, that the judgment be published in full or in extracts in the Journal officiel…
1. Quantities of products cleared through customs for use in special depots which cannot be presented to the customs department during its inspections and whose delivery to users benefiting from the s…
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…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
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