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Showing 19611970 of 44823 articles for Art. Cass. 3e civ. QPC 17 October 2019 · Cass. 3e civ. 10 May 2005 · Cass. com. 25 September 2012 · Cass. 3e civ. 9 July 2014 · Cass. 3e civ. 29 November 2000

French General Tax CodeIn force
III: Obligation to pay

Article 1707

The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Indirect taxes

Article 1700

…etermined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.

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

Article 1739

Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph…

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

Article 1747

…efusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 August 1936 repressing attacks on the nation's credit. Any person who incites the public to refuse or delay…

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

Article 1753

…inspections, have been sentenced by the court to one of the penalties provided for in II of Article 1736,(1) in I of Article 1737, to 1 of Article 1738, to articles 1741 to 1747,1751, at 5 of V of l'a…

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

Article 1732

…ovided 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 claims that must be returned to the State;b. A ban on participati…

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

Article 1760

Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,5…

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French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740

Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…

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

Article 1773

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…

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

Article 1759

…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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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