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Showing 2191–2200 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The implementation of the ex officio assessment procedure provided 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 claim…
…exceed one quarter of the amount which is or should have been mentioned therein.III. - Failure by a taxable person to comply with the obligation to issue an invoice in electronic form in accordance wi…
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…
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…
…company is liable for a fine equal to 8% or 12% respectively of the amount of subscriptions paid by taxpayers who benefited from the increased rate of tax reduction provided for in the same article. T…
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…
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…
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…
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
…ruction commitment mentioned in II of Article 210 F is liable for a fine equal to the amount of the tax saving realised by the transferor pursuant to the same Article 210 F. The acquiring company subs…
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