Traduction de «sanction fiscale administrative » (Français → Anglais) :

administrative sanction [ administrative penalty ]

Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion | Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion | 'Panama Papers' inquiry committee | PANA Committee [Abbr.]

fiscal authority | tax administration | tax authorities | tax authority

tax record | taxation record

administrative monetary penalty

Agriculture and Agri-Food Administrative Monetary Penalties Act [ An Act to establish a system of administrative monetary penalties for the enforcement of the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Health of Animals Act, the Meat Inspection Act, the Pest Control Products Act, the Plant ]

Agriculture and Agri-Food Administrative Monetary Penalties Regulations

tax authorities [ inland revenue | tax inspector ]

The case was referred to the Court for a preliminary ruling by a District Court in Sweden, which was uncertain whether criminal proceedings for tax evasion in the context of VAT declarations could be brought against a defendant if an administrative tax penalty had already been imposed upon him for the same act of providing false information.

The case was referred to the Court for a preliminary ruling by a District Court in Sweden, which was uncertain whether criminal proceedings for tax evasion in the context of VAT declarations could be brought against a defendant if an administrative tax penalty had already been imposed upon him for the same act of providing false information.

May EU law, and more particularly Article 4(3) TEU in conjunction with Article 325 TFEU and Directive 2006/112/EC, which oblige the Member States to provide effective, dissuasive and proportionate penalties to protect the financial interests of the European Union, be interpreted as precluding the enactment of a national provision which exempts the defendant (whether a director, legal representative, person to whom responsibility for fiscal matters has been delegated or an accessory to the offence) from liability to punishment, if the entity with legal personality concerned has made late payment both of the tax itself and of the administrative penaltie ...[+++]s owed in connection with VAT, even though the tax assessment has already been made, criminal proceedings and indictment initiated, and the establishment of inter partes proceedings duly confirmed, but before trial proceedings have been declared opened, in a system that does not impose on that director, legal representative, or delegate and accessory to the offence any other penalty, not even an administrative penalty?

By decision of 24 May 2007, the Swedish tax authorities imposed tax penalties upon Mr Åkerberg Fransson for the 2004 and 2005 tax years.