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Showing 1121–1130 of 32624 articles for “Art. R. 232-17”
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…
I. - (Expired).II. - (Expired).III. - The transferee company that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amou…
…rticles 1729 C and 1770 terdecies are governed by the provisions applicable to property taxes.III ter.-By way of derogation from I and II of this article:1° Fines, penalties and confiscations provided…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
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…
Companies and other legal entities liable for corporation tax that pay or distribute, directly or through third parties, income to persons whose identity they do not reveal, contrary to the provisions…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
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…
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…
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