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Showing 1591–1600 of 64157 articles for “Art. L. 223-17 and L. 221-14”
…undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not applicable, in the event of a first…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
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 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…
…ho 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 that tax and…
For the offences listed below, the penalty of between one and three times the amount of duty is replaced by a penalty of between one and three times the value of the apparatus, objects, products or go…
…to be formed, with a view to fraud, in the properties or premises of which he has the enjoyment, clandestine deposits of objects, products or goods subject to the duties or regulations of the indirec…
…t in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as the decrees and orders issued for their impleme…
The offences referred to in article 1812 are punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers auth…
…ever, as well as all those who participated in the fraud or knowingly promoted it, shall be jointly and severally liable for the penalties..
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