Article 1731 A bis
The late payment interest provided for in
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Showing 301–310 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”
The late payment interest provided for in
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
Failure to comply with the 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 u…
Any person 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 whats…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
The provisions of
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…
1. Failure by the lessee company or the company receiving the subscriptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragrap…
The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased's right of ownership was…
The stamp duty provided for in
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