Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax Procedures: 1° Guarantee of gold, silver and platinum materials; 2° Non-tax regulations in the field of viticulture, cereals, tobacco and alcohol.
A contravention of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable for the duties due, unless recourse is taken against the person liable.
Any person who has contravened the provisions of Article 803 is personally liable for the duties and penalties payable, unless recourse is taken against the person liable. The notary who received the deed recording the payment of the price is jointly and severally liable for the duties and penalties provided for in the first paragraph.
I. – Anyone who has fraudulently made the statements prescribed by the provisions of Chapter I of Title IV of Part 1 of Book I and the texts enacted to implement them shall be punished by three years’ imprisonment and a fine of €45,000. The court may also impose a ban on civic, civil and family rights as provided for by Articles 131-26 and 131-26-1 of the Criminal Code. Where…
In the event of a repeat offence within ten years of a previous disciplinary decision that has become final, a public or ministerial officer who is found to have, in any way, been complicit in manoeuvres intended to evade the payment of tax, ((shall be subject to dismissal in the event of complicity in the offence specified in Article 1837)) (1). (1) Amendments.
False mention of registration or merged formality either in a minute or in an expedition, is punishable by the penalties laid down for forgery by the article 441-4 of the Penal Code. Proceedings are initiated by the Public Prosecutor’s Office on the basis of a report by the agent of the management company.
Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be subject to dismissal.
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within the time limits set, the deeds that they are required to submit to either of these formalities shall be personally liable to the increase provided for in 1 of the article 1728. They are, in addition, liable for the…
Notwithstanding the provisions of article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the minutes, deeds and minutes of sale of catches and ships or breakage of ships and administrative deeds, have not been recorded in the hands of the registrars and the administrative authorities within the time limits prescribed for registration or…
Subject to the reservations set out in articles 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payment of penalties.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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