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Showing 761–770 of 69831 articles for “Art. I-1°-b and b bis”
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…
I.-If a platform operator within the meaning of I of Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of t…
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…
…rge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council tax on second homes and other furnished pre…
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
…owingly 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 r…
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
…retired national police officers who were judicial police officers during their active service may be authorised, under the terms and conditions set out in articles R. 15-6-2 to R. 15-6-6, to exercis…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…
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