Book II: Tax collection

Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise to a fine of €15 per omission or inaccuracy.

I.- Failure by a taxable person to comply with the obligations set out in Articles 290 and 290 A shall give rise to a fine of €250 per transmission, provided that the total of fines applied in respect of the same calendar year under each of the same Articles 290 and 290 A does not exceed €15,000. II.-Failure by a dematerialisation platform operator to comply with the transmission obligations set…

I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D on at least three occasions over two consecutive years for a cumulative amount of at least €60,000 and commits a new offence under the same articles 1737 or 1788 D during the second year or during…

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 the decrees and orders issued for their implementation, any manoeuvre with the aim or result of defrauding or compromising the duties, taxes, fees, balances and other charges established by these provisions shall be…

The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €500,000 when these acts are committed as part of an organised gang. The penalty of one to three times the amount of duty provided for in I of Article 1791 is set…

Tobacco offences give rise to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied.

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 goods to which the fraud relates: 1° Offences relating to stills and still portions; 2° Offences relating to the fifth paragraph of Article 314 relating to distillery meters ; 3° Infringements concerning harvest, production…