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Showing 441–450 of 6535 articles for “Art. CA Rennes – 17 Dec. 2024 – no. 23/05277”
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
1. Making it impossible for officials authorised 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 re…
…rties, income to persons whose identity they do not reveal, contrary to the provisions of articles 117 and 240, are subject to a fine equal to 100% of the sums paid or distributed. Where the company h…
…provisions provided for pursuant to the provisions of Article 53 A;b. Detailed statement of certain categories of expenditure provided for in
…entioned it separately in their tax return in accordance with the requirements of 2 of the articles 170 and 173, where concealment is established;3° Anyone found to have cashed coupons belonging to th…
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…
…xercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a €10,000 fine. This fine applies to each request if all or some of the documents or infor…
…otice 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, with regard to taxes collected…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
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