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Showing 2130 of 54 articles for Art. 1727 & 1728

French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 sexies

…e been exempted, together, where applicable, with the late payment interest provided for in Article 1727, deducted from the date on which these taxes should have been paid.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Simultaneous application of several penalties

Article 1729 A

…of allocation. 2. Where adjustments are made to a late return, the increase provided for by Article 1728 applies, excluding the increases provided for by Article 1729, both to the duties resulting fro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1840 X

…he application of a surcharge of 10% exclusive of the late payment interest provided for in article 1727; 2° Failure to pay the amounts declared within ten days of the deadline for filing the return g…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 decies

…um equal to the product of this amount by the rate of late payment interest provided for in article 1727. A decree will set out the terms and conditions of application, in particular the reporting obl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIe: Special arrangements for those liable for tax on services provided by electronic communications operators

Article 1693 sexies

…her than the amount of the advance payments made, the late payment interest provided for in article 1727 and the increase provided for in article 1731 are applicable.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 D

…pursued against the parties who shall, in addition, bear the increase provided for in 1 of Article 1728. To this end, registrars and administrative authorities shall provide tax agents, within ten da…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Insufficient declaration

Article 1729-0 A

…plication of the increase provided for in I excludes that of the increases provided for in articles 1728, 1729 and 1758 on account of the same duties, as well as the application of the fines provided…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 B

…od a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fine is increased to €1,500 in the case of the decl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII ter: Exemption for capital gains realised on the sale of inland waterway vessels used to transport goods

Article 238 sexdecies

…t equal to the product of this adjustment by the late payment interest rate provided for in Article 1727. Where the business referred to in the first paragraph is a company subject to the taxation sys…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIVa: Special levy on translation differences on foreign currency loans

Article 235 ter XA

…f Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the cash flow advantage obtained. However, t…

AI translation · Updated 8 Nov 2023Open Article
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