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,…
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Showing 2201–2210 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…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,…
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…
…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…
…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…
…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…
The late payment interest provided for in
…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…
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…
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…
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…
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