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Showing 1661–1670 of 57258 articles for “Art. Decree 2023-1056 of 17-11-2023”
When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the pl…
…ho has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In the event of a repeat offence within a…
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…
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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…
…ed in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or one of those provided for in a and b of the same 3, the co…
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 fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax cre…
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…
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…
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