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Showing 2511–2520 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
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…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in Article 1741, without prejudice to disciplinary sanctions, if they are public or minister…
…1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of that tax and the related tax penalties.
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.
…or territory that has not entered into an administrative assistance agreement with France to combat tax fraud and tax evasion allowing access to banking information.
…the amount of duty is replaced by a penalty of between one and three times the value of the apparatus, objects, products or goods to which the fraud relates:1° Offences relating to stills and still p…
In the event of a conviction for infringement of the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a…
…sible for officers authorised to ascertain the said offences to carry out their duties either by refusing them entry to their manufacturing, storage or sales premises, or in any other way, shall be pu…
In the event of the conviction of a publican for rebellion or violence against officers, the court may, independently of any other penalties incurred, order the closure of the outlet for a period of u…
The provisions of Article 1750 shall apply to the offences provided for in Articles 1810, 1811 and 1812.
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