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Showing 751–760 of 4131 articles for “Art. 1414 B”
…rge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council tax on second homes and other furnished pre…
The late payment interest provided for in
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
The provisions of
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
Where the person lodging the appeal is the public prosecutor at the court of appeal, the secretary of the committee asks the latter, within fifteen days of receipt of the file, to send him his conclus…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
…4 H shall give rise to the application of a surcharge of 10% of the sums not paid within the prescribed time limits. However, where the payment of a supplemental withholding tax proves to be more than…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
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