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Showing 2451–2460 of 69607 articles for “Art. s. R 228-17 to R 228-20 and R 228-22-1”
I. - (Expired).II. - (Expired).III. - The transferee company that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amou…
Companies and other legal entities liable for corporation tax that pay or distribute, directly or through third parties, income to persons whose identity they do not reveal, contrary to the provisions…
Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.
Where the offender is a company or association, the penalties provided for in article 1771 and in the second paragraph of the article 1775, are personally applicable to chairmen, managing directors, d…
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in articles 1771 to 1775 and 1777, without prejudice to disciplinary sanctions if they are p…
The oral tests comprise:1° A thirty-minute test comprising a ten-minute presentation on a subject of economic and financial culture followed by a discussion with the jury.Candidates have one hour to p…
The examining magistrate examines whether there are any charges against the person under investigation that constitute an offence, the legal classification of which he or she determines.
If the investigating judge considers that the facts do not constitute a felony, misdemeanour or contravention, or if the perpetrator has remained unknown, or if there are insufficient charges against…
If the judge considers that the facts constitute an offence, he or she shall, by order, refer the case to the criminal court. This order shall specify, if applicable, that the accused benefits from th…
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