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Showing 261270 of 11432 articles for Art. CE 17-10-1990 n° 56991

French General Tax CodeIn force
1: Rights increases

Article 1757

…has been carried out with the prior agreement of the minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits to be repaid pursuant to II an…

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

Article 1775

In the event of a repeat offence or multiple offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1732

The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Infringements of invoicing rules

Article 1737

I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…

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

Article 1760

…of article 170 has been committed in the course of the three previous years, these amounts are reduced to €75 and €750 respectively.

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

Article 1771

…within the prescribed deadlines, or has only made insufficient payments, is liable, if the delay exceeds one month, to a criminal fine of €9,000 and five years' imprisonment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740

…it shall be liable to a fine equal to the amount of the tax benefit unduly obtained, without prejudice to penalties under ordinary law.Any person who, in order to obtain for another person the tax adv…

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

Article 1764

I. - (Expired).II. - (Expired).III. - The transferee company that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amou…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Recovery and litigation of penalties and joint and several liability

Article 1754

…rage operations involving live animals for slaughter and charcuterie.2. In the event of non-compliance with any of the undertakings provided for in Article 1137, infringements shall be recorded by off…

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

Article 1773

…the declaration of income from securities and movable capital for the assessment of income tax in excess of one tenth of his taxable income or the sum of €153.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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