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Showing 2151–2160 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direc…
As a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility o…
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…
…ry and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph of article L. 221-35 of the said code.
The tax offences commission provided for in article L. 228 of the Book of Tax Procedures is composed, under the chairmanship of a State Councillor, active or honorary, elected by the General Assembly…
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
I.-If a platform operator within the meaning of I of Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of t…
When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the pl…
The debtor mentioned in article 1671 who has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In t…
…e added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the following additional penalties:1° Prohibition, in accordance with the terms of the…
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