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Showing 521–530 of 37974 articles for “Art. L. 233-17”
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
…DC of 4 December 2013], in the event of opposition to the taking of the copy referred to in Article L. 13 F du livre des procédures fiscales.Failures to comply with the obligations set out in articles…
Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.
1. (Repealed). 2. In all cases where a breach of the invoicing rules as provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender's business may be sequestered unt…
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
…tax base is punishable by six months' imprisonment and a €7,500 fine. 3. The provisions of article L. 228 of the Book of Tax Procedures are not applicable to the offences defined in this article.
…de or caused to be made inaccurate or fictitious entries in the ledger provided for by the articles L. 123-12 to L. 123-14 of the French Commercial Code, or in the documents that take their place.This…
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where su…
…the places it indicates, all at the expense of the convicted person. All the provisions of article L. 216-3 of the Consumer Code are applicable in this case.
…orne in full by the convicted person. The provisions of the second to seventh paragraphs of Article L. 216-3 of the French Consumer Code apply insofar as they are not contrary to those of the present…
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