Article 1731
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…
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Showing 2191–2200 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
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…
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…
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…
The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…
…vade the assessment or payment of all or part of the taxes referred to in this codification, either by wilfully failing to make his declaration within the prescribed time limits, or by wilfully concea…
…penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger prov…
…axes, withholding tax provided for in Article 204 A, due on the date of the opening judgment, shall be remitted, with the exception of the increases provided for in b and c of 1 of article 1728 and ar…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
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