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Showing 841–850 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the pena…
The penalty against those who abuse stamps for stamping is the same as that imposed by the penal code against stamp counterfeiters.
Without prejudice to the penalties provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…
Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes…
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infri…
Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…
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