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Showing 2191–2200 of 12278 articles for “Art. US Estate Tax — QDOT”
…r seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine equal to:1° €50,000, or 5% of the recalled duties i…
…ble, in the event of a first offence committed during the current calendar year and the three previous years, when the interested parties have remedied their omission, either spontaneously or at the f…
…able, in the case of a first offence committed during the current calendar year and the three previous years, when the person concerned has remedied his omission, either spontaneously or within thirty…
…s provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender's business may be sequestered until the final decision has been enforced. The sequestration measure may…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
…equal to the product of this amount multiplied by the ratio between the number of expired years of use of the asset beyond five years and the duration of the commitment to use this asset exceeding fi…
…spond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a fine equal to…
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