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Showing 2221–2230 of 12278 articles for “Art. US Estate Tax — QDOT”
…eimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth took place outside F…
…destine deposits of objects, products or goods subject to the duties or regulations of the indirect taxes ; 3° Any trader who has induced a winegrower to falsify his harvest declaration and has himsel…
Monetary sentences against several persons for the same act of fraud are joint and several.
In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to bel…
…all criminal liability if he establishes that he has been the victim of theft, fraud or breach of trust although he has normally fulfilled all his supervisory duties or if, by accurately naming the pe…
The prison sentence provided for in the first paragraph of article 1810 is increased to ten years for the offences referred to in 10° of the same article committed in an organised gang.
Trade in articles of precious metal is prohibited for manufacturers, merchants, traders and refiners who have been the subject of more than two official reports relating to infringements of guarantee…
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
I.- Failure by a taxable person to comply with the obligations set out in Articles 290 and 290 A shall give rise to a fine of €250 per transmission, provided that the total of fines applied in respect…
Rebellion or assaults against officers are prosecuted before the courts, which order the application of the penalties imposed by the criminal code, independently of the fines and confiscations incurre…
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