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Showing 881–890 of 29549 articles for “Art. 17 mai 2002”
Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
The debtor mentioned in article 1671 who has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In t…
The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identific…
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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…
…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…
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