Section I: Common provisions

1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an approved management centre, association or mixed management body, the shortcomings, inaccuracies or omissions contained in their declarations. 2. The benefit of this measure is subject to the double condition: a. That these insufficiencies, inaccuracies or omissions have…

I. – In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimilated taxes, registration duties, land registration tax, stamp duties and other assimilated duties and taxes, withholding tax provided for in Article 204 A, due on the date of the opening judgment, shall be remitted, with the exception of the…