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Showing 2451–2460 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…he beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identification or location shall be punished…
…ttees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax inspections, have been sentenced by the court to one of the penalties…
…ter responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits to be repaid pursuant to II and III of Article 83 bis, of III of l'article 160 A, of art…
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…nvicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions of business agent, tax consultant, expert or accountant, even as a manager or employee and, where applic…
The late payment interest provided for in
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
…Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identification details mentioned in the articles 289 and 289 B and the texts adopted f…
…ringement of the provisions of 1 of article 170 has been committed in the course of the three previous years, these amounts are reduced to €75 and €750 respectively.
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