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Showing 3871–3880 of 55286 articles for “Art. s. 389 et 389-1”
For the offences listed below, the penalty of between one and three times the amount of duty is replaced by a penalty of between one and three times the value of the apparatus, objects, products or go…
…n under investigation has never been the subject of an official report followed by a conviction or settlement, the courts may, under the conditions established by the articles 734 to 736 of the Code o…
Shall be punished by the penalties applicable to the principal offender: 1° Any person convicted of having facilitated the fraud or knowingly procured the means to commit it; 2° Any person convicted o…
…he offender from confiscation, except in the case of prohibited objects, by payment of a sum to be determined by the court and which may not exceed the value of the object of the offence. The court ma…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalmen…
…icles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 1693 proves to be no more than 20% less…
Any person who has contravened the provisions of
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…
…he third paragraph of 1 of article 1812 with the penalties applicable to manufacture, wholesale or retail sale, as well as to the circulation of 40 litres of pure alcohol of the prohibited product..
Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: - to…
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