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Showing 2251–2260 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public a…
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.
Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, d…
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…
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…
…n of the current and following campaigns. As a result, the quantities of spirits in his possession must be declared and taken in charge or subjected to tax, after deduction of those for which he has p…
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…
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat…
In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…
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