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Showing 2171–2180 of 2313 articles for “Art. 4 and CGI Art. 111”
…r software or systems that it holds meet the conditions for the inalterability, security, retention and archiving of data provided for by these same provisions is punishable by a fine of €7,500 per ca…
Companies and other legal entities liable for corporation tax that pay or distribute, directly or through third parties, income to persons whose identity they do not reveal, contrary to the provisions…
…n from income, a tax credit, a tax reduction or a tax exemption by the irregular issue of documents;4° Or carrying out on behalf of the taxpayer any act intended to mislead the administration.II. - Th…
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…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years' imprisonment:1° Any business agent, expert or any other person whose profession, either on t…
…ties when, following the final settlement, the payments made are inaccurate by more than one tenth. 4. The increase provided for in 1 applies to the payments provided for in article 1671 which have no…
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
…f, on this same date, the taxable income established under the conditions provided for in article 1649 quater-0 B bis exceeds the threshold for the third bracket of the income tax scale set out in I o…
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…
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