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Showing 341–350 of 5853 articles for “Art. aff. C-630/17”
The offences referred to in article 1812 are punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers auth…
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…
For the application of the penalties provided for in the event of fraudulent manoeuvres, any purchase for which a regular invoice is not represented that conforms to the nature, quantity and value of…
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…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
It is forbidden to fill the tanks of heating appliances while the appliance is in operation or in a room with flames, incandescent elements or surfaces heated to over 100°C.
In accordance with the provisions of Article R. 663-17, the fee for registering claims on the list provided for in Article R. 622-15 (number 5 of table 4-2) gives rise to the collection of a fee equal…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
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