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Showing 22012210 of 19774 articles for Art. France–US Estate & Gift Tax Convention

French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-0 A

…e obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-0 B

The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
9: Sanctions against third parties

Article 1740 A

…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 credit or a tax reduction…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1753 bis A

…erson who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whatsoever…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

…r articles of association provide that the unit holders or members will be able to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1731 A

The late payment interest provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1735 ter

…ferred 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, for each financial year audited, of a fine that may reach, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Recovery and litigation of penalties and joint and several liability

Article 1754

I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Criminal penalties

Article 1773

The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1746

1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…

AI translation · Updated 7 Nov 2023Open Article
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