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Part 1  >  Section 6  >  Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR COMMITTING TAX OFFENSES


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ARTICLE 110. (2)  [Continuation]

3. A tax offence shall be considered [one] committed through negligence, if the person who committed [two] it was not aware of the unlawful nature [three] of his actions (inaction) or of the harmful nature of consequences [four] of such action (inaction), even thought he [five] should have and could have been aware [six] of it.

4. The guilt of an organisation in committing a tax [seven] offence shall be established depending on the guilt [eight] of it officials or its representatives whose actions [nine] (or inaction) provided the conditions for the tax offence. [ten]


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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