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Showing 22712280 of 2313 articles for Art. 4°-c and CGI Art. 260 D

French General Tax CodeIn force
E: Stamp duties, other duties and taxes

Article 1840 J

Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Articl…

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

Article 1840 W quater

The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax p…

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

Article 1840 X

For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1791 ter

The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1793 A

Tobacco offences give rise to a penalty of between one and three times the fine of €100 to €750 provided for in I of Article 1791, where the other penalties mentioned in this article cannot be applied…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1804 B

In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1825 F

No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Land registration and publicity

Article 1840 G

I. - In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of Frenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Privilege of the Treasury and its publicity

Article 1929 quater

1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other l…

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

Article 1961

Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
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Mariela Petrova

Mariela Petrova

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