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Showing 2171–2180 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…orised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a repeat offence, the court may, in addition t…
…retention and archiving of data provided for by these same provisions is punishable by a fine of €7,500 per cash register software or system concerned.When the fine mentioned in the first paragraph of…
…ed the amount of the sums in question in its income tax return, the rate of the fine is reduced to 75%.
…on behalf of the taxpayer any act intended to mislead the administration.II. - The fine is equal to 50% of the income derived from the service provided to the taxpayer. Its amount may not be less than…
…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 donations, legacies and payments made to them.
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…
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
…at these documents are not held or are destroyed before the prescribed deadlines.A fine equal to €1,500 is applicable, for each document, but the total fines may not exceed €50,000 [Provisions declare…
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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