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Showing 1121–1130 of 44027 articles for “Art. Cass. com. 17 November 2009 · Cass. 3e civ. 3 March 1993”
Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identific…
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
…lished per entity in respect of a financial year, or the increase provided for in b of 1 of article 1728 or article 1729, if the application of this increase results in a higher amount, failure to res…
…a manoeuvre intended to mislead the administration, for one of the facts mentioned in 1° of Article 1743 by modifying, deleting or otherwise altering a recording stored or retained by means of an elec…
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
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