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Showing 311–320 of 67512 articles for “Art. L134-1 à L134-17”
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…
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…
1. Quantities of products cleared through customs for use in special depots which cannot be presented to the customs department during its inspections and whose delivery to users benefiting from the s…
Whoever, by assault, threats or concerted manoeuvres, organises or attempts to organise the collective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 Augu…
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 fees for deeds to be registered or submitted to the merged formality shall be paid, namely:1° By notaries, for deeds executed before them;2° By bailiffs and others with power to effect service of…
I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…
Natural persons guilty of any of the offences relating to direct taxes, value added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the followi…
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
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