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Showing 2231–2240 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…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…
It is forbidden, under penalty of dismissal, for any agent of the offices of guarantee to allow tracings to be taken or to give descriptions either verbally or in writing, of the works which are broug…
The transfer of an immovable property in ownership or usufruct is sufficiently established, for the claim of registration duty and the pursuit of payment against the new possessor, either by the regis…
Discharge or refunds of all taxes or tax claims for an amount of less than €8 are not made. This amount is assessed per rating, financial year or case.
…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…
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