Article 1735 ter
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…
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Showing 741–750 of 3914 articles for “Art. 17 déc. 2025”
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…
…me tax scale set out in I of Article 197.II. - When the penalties provided for in c of 1 of Article 1728 and in b and c of article 1729 and the fine provided for in l'article 1737 are incurred for the…
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
…a request from the administration;b) Or when the increases provided for by b and c of 1 of article 1728, by article 1729 or by the a in l'article 1732.III. - The increase provided for in I applies to…
1. The management company of a fonds commun de placement à risques or of a fonds professionnel de capital investissement or the manager of a société de libre partenariat which has included in the decl…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedure…
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
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