Article 1770 terdecies
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Showing 711–720 of 5384 articles for “Art. 17 January 2020”
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Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
…lished per entity in respect of a financial year, or the increase provided for in b of 1 of article 1728 or article 1729, if the application of this increase results in a higher amount, failure to res…
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or on…
…a manoeuvre intended to mislead the administration, for one of the facts mentioned in 1° of Article 1743 by modifying, deleting or otherwise altering a recording stored or retained by means of an elec…
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…
…d.The fine provided for in the previous paragraphs is exclusive of the fine provided for in Article 1763 B. The amount of the fine provided for in the previous paragraphs is reduced by a deduction equ…
The late payment interest provided for in
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
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