Article 1747
Whoever, by assault, threats or concerted manoeuvres, organises or attempts to organise the collective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 Augu…
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Showing 331–340 of 29147 articles for “Art. s. 1832 to 1844-17”
Whoever, by assault, threats or concerted manoeuvres, organises or attempts to organise the collective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 Augu…
The following are not eligible to take part in the work of the committees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax i…
…ble for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits to be repaid pursuant to II and III of Article 83 bis, of III of l'article 160 A, of article 220 qua…
…ces of a third party who is prohibited from practising the profession under this article, is liable to a fine of €18,000 and imprisonment for up to two years.
I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…
Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,5…
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…
…199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to the issue of an authorisation by the Minister responsible for the budget, under the conditions de…
…e conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amount of the tax saving realised by the transferor pursuant to the same Article 210 F. The a…
…recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisions appl…
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