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Showing 2361–2370 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
…onsible for failing to discharge the document referred to in 4° of article L. 311-39 of the code of taxes on goods and services and provided for the transport on national territory of products under s…
…dulently obtained consignment; breaches of the provisions of 8° of article L. 311-39 of the code of taxes on goods and services;4° fraud in distilleries using underground tunnels or any other means of…
Sont punies des peines applicables aux infractions prévues par les articles 1810 à 1818 les personnes désignées à l'article 1799.
…ntly established, for the request and continued payment of duties and, where applicable, additional tax, relating to unregistered or undeclared leases or commitments, by the deeds which make it known,…
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.
…of the implementation of the procedure provided for in articles L. 80 K and L. 80 L of the Book of Tax Procedures, in relation to the documents provided for in III of Article 277 A, give rise to fine…
…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.
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