Article 1791
I. - Subject to the special provisions set out in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as th…
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Showing 371–380 of 29147 articles for “Art. s. 1832 to 1844-17”
I. - Subject to the special provisions set out in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as th…
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…
…of fraudulent manoeuvres, any purchase for which a regular invoice is not represented that conforms to the nature, quantity and value of the goods transferred is deemed to have been made in fraud of t…
…ke available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where such software, systems or technical interventions are designed to enable one of the…
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 respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedure…
Employees of the labour inspection system devote their entire professional activity to the duties entrusted to them. Combined activities are only possible under the conditions set out in article 25 se…
I. - Articles R. 355-1, R. 355-1-1 and R. 355-6 are applicable to supplementary occupational pension funds.For the application of the previous paragraph, the reference to article L. 355-1 is replaced…
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