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Showing 531–540 of 37974 articles for “Art. L 233-17”
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…
In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amo…
Any failure by the external valuation experts referred to in article L. 214-24-15 to comply with the laws, regulations and professional obligations applicable to them is subject to sanctions imposed b…
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…
1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years' imprisonment:1° Any business agent, expert or any other person whose profession, either on t…
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
Decisions taken by the judge assigned or by the judge in charge of the review do not have the authority of res judicata.
The judge may, in order to verify them himself, in any matter take personal knowledge of the facts in dispute, the parties present or called. He shall make any observations, assessments, evaluations o…
The minutes, opinions or reports drawn up, on the occasion of or following the execution of an investigative measure shall be sent or given in copy to each of the parties by the clerk of the court who…
Decisions relating to the execution of an investigative measure are not subject to opposition; they may only be appealed or appealed to the Supreme Court at the same time as the judgment on the merits…
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