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Showing 751–760 of 61155 articles for “Art. L. 145-17-1”
Public officers who, under the terms of articles 1705 and 1706, have made, for the parties, the advance payment of registration duties or land registration tax may pursue payment in accordance with th…
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…
I. - (Expired).II. - (Expired).III. - The transferee company that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amou…
Companies and other legal entities liable for corporation tax that pay or distribute, directly or through third parties, income to persons whose identity they do not reveal, contrary to the provisions…
The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in Article 1741, without prejudice to disciplinary sanctions, if they are public or minister…
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, d…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in articles 1771 to 1775 and 1777, without prejudice to disciplinary sanctions if they are p…
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