peine complémentaire

CONT: La peine complémentaire est celle que le tribunal a la possibilité de prononcer, lorsqu'elle est prévue par la loi, en plus de la peine principale.

CONT: Additional penalty ... Where a person is convicted of an offence against this Act in relation to a company or trustee, the court may, in addition to imposing a penalty in respect of the offence, order the person to pay to the Commonwealth such amount as the court thinks fit but not exceeding the amount of the income tax moneys due and payable by the company or trustee on the date of the conviction, other than income tax moneys the liability of the company or trustee to pay which is not finally determined for the purposes of the Income Tax Assessment Act.