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Showing 51–60 of 52691 articles for “Art. Loi 2022-172 du 14-2-2022”
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a perso…
…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 present the documents, data and processing necessary f…
…ed in descending order of the different rates applicable. The same rule applies where adjustments reduce a deficit or credit and penalties are applied in respect of the year or financial year of alloc…
…and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next direct debit.II. - In the event of a second late payment during t…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
In the cases provided for by articles 706-169 à 706-171, the committal order or arrest warrant remains enforceable; the acts of prosecution or investigation and the formalities carried out before the…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
…ft or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death duties payable by the latter may be deferred under the conditions laid down by decree (1), up to the…
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.
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