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Showing 351–360 of 18964 articles for “Art. aff. C-70/17 et C-179/17”
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
…d. Where the company has voluntarily included the amount of the sums in question in its income tax return, the rate of the fine is reduced to 75%.
…omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisions of Article 53 A;b. Detailed state…
…records of several clients and who is found to have drawn up or helped to draw up false balance sheets, inventories, accounts and documents of any kind whatsoever, produced for the determination of t…
…vance payments under the conditions provided for in Article 1679 septies when, following the final settlement, the payments made are inaccurate by more than one tenth. 4. The increase provided for in…
…red to in Article L. 13 F du livre des procédures fiscales.Failures to comply with the obligations set out in articles L. 96 J and L. 102 D of the Book of Tax Procedures entail the application of a fi…
The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
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