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Showing 2541–2550 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…d 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalments they have paid in their first year of taxation…
…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 penalties laid down for each tax…
The penalty against those who abuse stamps for stamping is the same as that imposed by the penal code against stamp counterfeiters.
…provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties laid down in Article 443-2 of the…
Stamps seized from those who allow themselves to be traded in contravention of the provisions of Article 893 are forfeited to the Treasury.
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 169…
…t to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of a…
In the event of the use of undeclared stills, the persons for whom such equipment is or has been used, as well as the owners, operators, users and drivers of the said equipment, shall be liable to the…
Any person who has contravened the provisions of
…s.II. - The correctional penalties set out in I are cumulative with the penalties imposed under the tax laws for omissions and concealment.III. - The articles 121-6 and 121-7 of the Penal Code are app…
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