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…
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Showing 1041–1050 of 67427 articles for “Art. L 233-17-1 · Art. L 247-1 · Art. D 230-2”
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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