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Showing 8190 of 11432 articles for Art. CE 17-10-1990 n° 56991

French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1735

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Offences committed by third-party declarants

Article 1736

…of article 242 ter and article 242 ter B. The fine is not applicable, in the event of a first offence committed during the current calendar year and the three previous years, when the interested part…

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

Article 1794

For the offences listed below, the penalty of between one and three times the amount of duty is replaced by a penalty of between one and three times the value of the apparatus, objects, products or go…

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

Article 1763

…A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisions o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1730

…y as income tax, council tax on second homes and other furnished premises not used as a main residence, property tax on built and unbuilt properties, taxes collected in the same way as the aforementio…

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

Article 1795

I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where su…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
10°: Autonomous ports

Article 1044 A

The handover of goods to autonomous seaports, defined in

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 10: Special provisions for forestry investment groups

Article R214-176-4

…following information: 1° A list of the assets of the forestry assets, the names and registered offices of all the companies involved in the merger and a list of the easements and mortgages on the com…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 10: Special provisions for forestry investment groups

Article R214-176-6

The forest estate is insured against fire.

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 10: Special provisions for forestry investment groups

Article R214-176-5

…nvestment groups and one or more forestry groups, the sustainable management commitments in accordance with 3° of 1 of article 793 of the General Tax Code made by one or more forest investment groups…

AI translation · Updated 6 Nov 2023Open Article
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