Article 1735 quater
…r seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine equal to:1° €50,000, or 5% of the recalled duties i…
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Showing 2231–2240 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…r seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine equal to:1° €50,000, or 5% of the recalled duties i…
…accuracy of the justifications produced. This request for regularisation may take place during the tax audit of the person subject to the declaration obligation. (1)2. The tax fine provided for in 1…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
…orceable by provision and on the minute, before registration. The sequestration is entrusted to the estates department in the forms and conditions provided for by the validated law of 5 October 1940,…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
…tment results from the death of the sole trader or the company's compulsory liquidation or when the tax reduction, or deduction from taxable income, relating to the investments operated by the lessee…
…spond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a fine equal to…
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