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Showing 2351–2360 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duti…
Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: - to…
A contravention of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable f…
…e existence of the transfer or which are intended to make it public, as well as by the entry in the tax roll of the name of the new possessor, and of the payments made by virtue of these rolls, in the…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
…ature, quantity and value of the goods transferred is deemed to have been made in fraud of turnover taxes and similar taxes, regardless of the seller's status with regard to the said taxes. In such a…
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where su…
With regard to offences committed in relation to taxes on gaming houses, if the duties evaded or compromised cannot be determined precisely, the court shall set the penalty at one to three times the d…
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
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