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Showing 1–10 of 3783 articles for “Art. 1729 · CE 28 July 2011 n° 313279”
A trust is a transaction by which one or more settlors transfer property, rights or security interests, or a bundle of property, rights or security interests, present or future, to one or more trustee…
…ntended, or from which damage may result for the lessor, the lessor may, depending on the circumstances, have the lease terminated.
…buse of rights within the meaning of the article L. 64 du livre des procédures fiscales ; it is reduced to 40% where it is not established that the taxpayer had the main initiative for the act or acts…
…e the same rate, the penalties are calculated by adding the adjustments to the items declared in descending order of the different rates applicable. The same rule applies where adjustments reduce a de…
1. Failure to produce within the prescribed period 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 fin…
…1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result in the application of a fine of €150. Omissions or…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
1. Any delay in the payment of sums due in respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
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…
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