Article 1960
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
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Showing 2311–2320 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
…to present or keep the registers, the duplicate invoices or documents in lieu thereof and the various supporting documents provided for in III of Article 277 A.2. Leads to the application of a €15 fi…
…proceedings shall be investigated and judged in accordance with the procedure specific to indirect taxes.
The provisions of Article 1801 shall not apply:1° To the offences referred to in articles 1797 and 1810; 2° Aux infractions au régime économique de l'alcool et au monopole des tabacs.
…being the holder of the exemption provided for in Article 311 bis, has, in a professional capacity, used a mobile distillation apparatus; b. Any infringement of the provisions of article 306 is punish…
…d tickets, may be prohibited, by simple administrative decision, from carrying on their trade or industry.
Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15..
…esponsible for recovery are calculated by applying a percentage that may not exceed 5% of the total amount of the debts for which payment is claimed from them, up to a limit of €500. A decree in the C…
In the local authorities referred to in the first paragraph of article L. 721-7, for the basic banking services referred to in III of article L. 312-1, credit institutions may not charge more than the…
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