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Showing 1011–1020 of 67427 articles for “Art. L 233-17-1 · Art. L 247-1 · Art. D 230-2”
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…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
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1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to…
1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years' imprisonment:1° Any business agent, expert or any other person whose profession, either on t…
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
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