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Showing 10411050 of 67427 articles for Art. L 233-17-1 · Art. L 247-1 · Art. D 230-2

French General Tax CodeIn force
C: Criminal penalties

Article 1743

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1730

1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 170

1. Except where the provisions of paragraph 2 of this Article apply, goods imported under the temporary admission procedure benefit from the suspension of customs duties and taxes to which they are li…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Recovery and litigation of penalties and joint and several liability

Article 1754

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…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter III: Leasing of work and industry.

Article 1779

There are three main types of hire of work and industry:1° Hire of services;2° Hire of carriers, both by land and by water, who undertake the transport of persons or goods;3° Hire of architects, contr…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 171

1. The duration of stay of goods placed under the temporary admission procedure is fixed, up to a maximum of two years, by the order or decision granting temporary admission. 2. However, in exceptiona…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1741

Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter VIII: Transfer of certain intangible rights, successive rights and rights in dispute

Article 1701

The provision set out in Article 1699 ceases:1° Where the assignment has been made to a co-heir or co-owner of the right assigned;2° Where it has been made to a creditor in payment of what is owed to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7: Failure to comply with obligations to declare or pay electronically

Article 1738

1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1753

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…

AI translation · Updated 7 Nov 2023Open Article
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