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Showing 2161–2170 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
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…
…out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies provided for in the same I entails the application…
The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax cre…
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
…t the unit holders or members will be able to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 has not complied with…
The late payment interest provided for in
…taking into account the seriousness of the breaches, the higher of the two following amounts: 1° 0.5% of the amount of the transactions concerned by the documents or supplements that have not been ma…
…he rules applicable to these same taxes, subject, when they are pronounced by a court, to article 345-0 bis of the Customs Code.IV. - In the event of the death of the offender or, in the case of a com…
…pital for the assessment of income tax in excess of one tenth of his taxable income or the sum of €153.
…orised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a repeat offence, the court may, in addition t…
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