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Showing 381–390 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
For the application of the penalties provided for in the event of fraudulent manoeuvres, any purchase for which a regular invoice is not represented that conforms to the nature, quantity and value of…
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…
With regard to offences committed in relation to taxes on gaming houses, if the duties evaded or compromised cannot be determined precisely, the court shall set the penalty at one to three times the d…
In the event of stills and similar equipment being transported under the conditions referred to in article 307 and in the absence of representation at the declared place of destination or at the point…
In addition to the penalties provided for in articles 1791 to 1794, the offences referred to below are punishable by one year's imprisonment, increased to three years for the offences mentioned in 10°…
Sont punies des peines applicables aux infractions prévues par les articles 1810 à 1818 les personnes désignées à l'article 1799.
The enjoyment, by way of farm, or lease, or commitment of a property, is also sufficiently established, for the request and continued payment of duties and, where applicable, additional tax, relating…
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