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Showing 2171–2180 of 12278 articles for “Art. US Estate Tax — QDOT”
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
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. - 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…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
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…
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
…blished by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000.The amount of this fine is…
…ure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedures, the information mentioned in II of Article 1649 AC of this code is punishable by a f…
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