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Showing 22812290 of 2313 articles for Art. 669 · CGI Art. 787 B · CGI Art. 774 bis

French General Tax CodeIn force
Section V: Publication of the Treasury's lien

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
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1961

…istration 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 collecte…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Criminal penalties

Article 1783 A

Independent of the applicable tax penalties, breaches of the provisions of 2 of Article 119 bis, of 1 and 2 of Article 187 and of 2 of article 1672 and those of the decree which sets the terms and con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1791

I. - Subject to the special provisions set out in the following articles, any infringement of the provisions of Title III of Part One of Book I, and of the laws governing indirect taxes, as well as th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1798

The offences referred to in article 1812 are punishable, at the request of the administration, by the tax penalties provided for in I of article 1791. Whoever makes it impossible for the officers auth…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1804 C

Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Other penalties and miscellaneous measures

Article 1825

The closure of any establishment in which one of the offences mentioned in Article 1817 has been observed may be ordered, for a period not exceeding six months, by prefectoral order issued on the prop…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Criminal penalties

Article 1838

In the event of a repeat offence within ten years of a previous disciplinary decision that has become final, a public or ministerial officer who is found to have, in any way, been complicit in manoeuv…

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

Article 1840 W ter

1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1961 ter

When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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