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Showing 661–670 of 3780 articles for “Art. n° 18-13.221”
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infri…
Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat…
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax…
When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…
Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Articl…
For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissi…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…
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