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Showing 171–180 of 329 articles for “Art. XII”
…or in another Member State under the special scheme provided for in Section 4 of Chapter 6 of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; c)…
The following offences are punishable by confiscation of the contested goods and a fine of between €300 and €3700 where they are not specifically punishable under article 414-2 : 1° any act of smuggli…
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
The occupier of the premises is liable to a fine of 50,000 euros, or 5% of the duties and taxes evaded or compromised or of the value of the object of the fraud, whichever amount is higher, for obstru…
Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…
The penalties provided for in the first paragraph of Article 414 shall apply : 1° Exporting native gold from French Guiana either without an itemised declaration or under cover of an itemised declarat…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
Where the court is convinced that offers, proposals to buy or sell, or agreements of any kind relating to the objects of fraud have been made or entered into at a price higher than the domestic market…
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