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Showing 22012210 of 2313 articles for Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835

French General Tax CodeIn force
Section V: Common provisions

Article 1724 bis

Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 E

Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1708

In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Contribution to payment

Article 1712

The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be bor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 H

Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to pres…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1722 quater

In accordance with the provisions of articles

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1707

The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Common provisions

Article 1724 quater C

In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 B

1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fin…

AI translation · Updated 7 Nov 2023Open Article
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