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Showing 1120 of 69 articles for Art. 1727 & 1729

French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 E

Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 H

Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to pres…

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

Article 1729 C

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…

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

Article 1729-0 A

…ion 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 for in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Simultaneous application of several penalties

Article 1729 A bis

…of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be published, unless these breaches have been the subject of a complaint for tax fraud by…

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

Article 1729 C bis

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

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

Article 1729 C ter

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

…f of the joint taxable assets ;d) For late payment interest and the penalties mentioned in articles 1727, 1728, 1729, 1732 and 1758 A resulting from the rectification of a profit or income specific to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Rights increases

Article 1757

…cond paragraph of II of article 726 are subject to late payment interest as provided for in article 1727, an increase of 20%, and, where applicable, the increase for fraudulent manoeuvres mentioned in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3a: Other penalties for serious breaches of the law

Article 1731 bis

…the application of one of the increases provided for in b and c of 1 of article 1728, to l'article 1729, to the I of article 1729-0 A, to the a of article 1732 and the first and last paragraphs of Ar…

AI translation · Updated 7 Nov 2023Open Article
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