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Showing 2291–2300 of 68114 articles for “Art. R 123-38 · Cass. com. 17 February 2015 · C. com. Art. L 145-1”
The outgoing farmer must leave to him who succeeds him in cultivation, suitable lodgings and other facilities for the work of the following year; and conversely, the incoming farmer must provide to hi…
Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,5…
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. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
The farmer cannot obtain a remission where the loss of the fruit occurs after it has been separated from the land, unless the lease gives the owner a share of the harvest in kind, in which case the ow…
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…
If the lease is made for several years, and during the term of the lease the whole or at least half of a crop is removed by fortuitous events, the farmer may claim a remission of the price of his tena…
If the lessee of a rural inheritance does not equip it with the livestock and utensils necessary for its operation, if he abandons cultivation, if he does not cultivate reasonably, if he uses the leas…
The sums calculated for the commercial representation of programmes made up of cinematographic works fixed on 70 mm film that meet the conditions set out in the…
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…
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