Article 1681 quater A
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…
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Showing 1471–1480 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
1. Failure by the lessee company or the company receiving the subscriptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragrap…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
…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, failu…
The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax p…
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