When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provided for in article 1728 and in 1 of article 1729 B.
I. – In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of French forests, this group and its successors are jointly and severally liable with the donees, heirs, legatees or their universal successors to pay, on first demand, the additional registration duty, and, in…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition, subject to a penalty of no more than €150 per day of delay, assessed and recovered in accordance with the rules applicable to registration duties.
I. – Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance with a commitment or the production of a justification, failure to comply with the commitment or to produce the justification shall result in the obligation to pay the duties from which the transfer has been exempted. The duties, plus…
Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15. .
Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the penalties laid down for each tax evaded. However, in the event of the use of a machine without the authorisation of the administration, the fine may not be less than €15. .
Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Article L. 112-7 of the same code.
The penalty against those who abuse stamps for stamping is the same as that imposed by the penal code against stamp counterfeiters.
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat offence, the penalty shall be one month’s imprisonment and the fine shall be doubled. The provisions of this article shall apply in all cases where a tax, duty or charge of any kind…
Without prejudice to the penalties provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties laid down in Article 443-2 of the Penal Code.
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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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