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Showing 8711–8720 of 59269 articles for “Art. D 312-16 and D 312-17”
When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
1. The management company of a fonds commun de placement à risques or of a fonds professionnel de capital investissement or the manager of a société de libre partenariat which has included in the decl…
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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Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
Independent of the applicable tax penalties, breaches of the provisions of 2 of Article 119 bis, of 1 and 2 of Article 187 and of 2 of article 1672 and those of the decree which sets the terms and con…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
1. A fine of €750 shall be imposed:a. Failure to file the statements provided for in article 289 B within the time limits.The fine is increased to €1,500 if the statement is not filed within thirty da…
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