French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants
Article 1731 A
The late payment interest provided for in
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Showing 711–720 of 4232 articles for “Art. 17 févr. 2021”
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…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
…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…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
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