Sentences with phrase «imposition of the penalty»

The most contentious measure is the suggested imposition of penalties on the «supply chain» in avoidance — not just the designers and promoters, but those who provide advice and who sell the arrangements to others.

Schools have the right to a hearing if that request is made within 10 days after the notice of imposition of penalty is set.

Any amount may be distributed in a lump sum directly from a qualified retirement plan (other than an IRA) to the non-employee spouse before age 59 1/2, without imposition of the penalty tax.

«Such a funding mechanism would create a clear conflict of interest, which would result in inappropriate findings of bad deeds and inappropriate imposition of these penalties, Smith said.

«More and more we are looking to see who was involved in a contravention as well as the employer, in order to join them together and to have the imposition of penalties made against them as well.»

According to him, the NCA did not come to Parliament to seek approval for its reviewed schedule of fees for the imposition of penalties against the 131 defaulted radio stations.

The No Child Left Behind Act, President George W. Bush's contribution, required massive student testing as well as the imposition of penalties on schools for not sufficiently raising test scores.

The act does give some helpful guidance on considerations to be taken when deciding if such a penalty is reasonable: these include deciding whether the punishment is proportionate in all the circumstances, and whether there are any personal characteristics relevant to the pupil, including their age, special educational needs, disability or any religious requirements (e.g. dress) affecting the imposition of the penalty.

The consequence of not meeting that goal was the imposition of penalties on schools.

Another way to defer your tax payments is to enter into an «installment agreement» with the IRS, where you can make monthly payments on your tax debt and reduce, or even eliminate, the imposition of penalties or interest.

The Lanham Act of 1946 prohibits «false or misleading» product advertising and allows for imposition of penalties of as much as three times the actual money damages attributed to wrongdoing.

Nevertheless, if a national criminal court disapplied the statutes of limitation to enable the imposition of penalties for VAT fraud as required by the Article 325 TFEU, it could lead «to a situation of uncertainty in the Italian legal system as regards the determination of the applicable limitation rules, which would be in breach of the principle that the applicable law must be precise» (para. 59).

We conclude that we can make an order under section 165.1 of the Act because, although it permits the imposition of a penalty, the goal of the penalty is not to punish but rather to protect the public interest.

The factors relevant to the merits and justice in exercising discretion regarding the imposition of a penalty against the employer were:

Currently pending before the Court is a reference from France concerning the imposition of penalties on Uber for running an unlicensed taxi service.

Although the imposition of the penalties on Mr Fransson is based on the VAT directive, he does not consider this «sufficient for the purposes of transferring the review of any constitutional guarantees applicable to the exercise of that power from the sphere of responsibility of the Member States to that of the Union.»

Moreover, the conviction is deemed a bad record with impact in the imposition of penalties by CVM in future proceedings.

2014 - 32 establishing a temporary one - year Pilot Program providing administrative relief from the imposition of penalties for failure to timely file Form 5500 - EZ and similar filers.

CONSULTATIONS Although this site may address certain tax issues, it is not a «reliance opinion» within the meaning of Treasury Circular 230 and, therefore, it is not intended to be used for, and can not be used for, the purpose of avoiding the imposition of penalties under Federal tax laws.

I recommend that the Municipal Conflict of Interest Act be amended to include a provision stating explicitly that nothing in the Act prevents a member of council from making submissions regarding a finding in a report by the integrity commissioner or regarding the imposition of a penalty under a municipal code of conduct.

Commissioner Cunningham recommended that the MCIA be amended to state explicitly that a councillor does not violate the Act by making submissions to Council concerning the imposition of a penalty under a municipal Code of Conduct.

The investigation was closed, without the imposition of any penalty, when the CMA accepted that its competition concerns were met by the Guild's commitments to amend certain of its rules.

And in Recommendation 14 he said it needs to be changed to say explicitly that «nothing in the Act prevents a member of council from making submissions... regarding the imposition of a penalty under a municipal code of conduct» (pages 173 and 178).

The imposition of a penalty under the Administrative Penalties Regulations is also for a contravention of the OHSA.

This was found to be factually untrue (he had three months between the contempt hearing and the imposition of the penalty).

Such enforcement could include a simple order to make disclosure or a more detailed order prescribing the wording or manner of the disclosure or even the imposition of penalties for failure to report a breach to the commissioner or review officer or for non-compliance with previous orders.

Once you have managed to pay off all your taxes, you will not be inviting the imposition of any penalties, even though you may take yet another year in order to file your tax returns.

Not being able to pay advance tax can invite the imposition of penalties from the government.