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Showing 4361–4370 of 47213 articles for “Art. Cass. com. 26 May 1992 · Cass. com. 19 November 1975 n° 74-10.116 · CAA Nantes 26 May 2004 · Cass. com. 19 February 1979 · Cass. com. 6 June 1972 · Cass. com. 16 January 1985 · CA Paris 17 January 2008”
…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 identificatio…
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.
Calls for the application of a fine of €1,500, for each breach established 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 app…
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 are liable to a fine where the charac…
The late payment interest provided for in
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
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.
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
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