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Showing 2131–2140 of 12278 articles for “Art. US Estate Tax — QDOT”
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph…
The tax offences commission provided for in article L. 228 of the Book of Tax Procedures is composed, under the chairmanship of a State Councillor, active or honorary, elected by the General Assembly…
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
…ed by the publication, on a list of non-cooperative platform operators, of the platform operator's business name and, where applicable, its professional activity and its State or territory of residenc…
When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the pl…
The debtor mentioned in article 1671 who has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In t…
Natural persons guilty of any of the offences relating to direct taxes, value added tax and other turnover taxes, registration duty, land registration tax and stamp duty shall be liable to the followi…
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