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Showing 2181–2190 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
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…
…924 is not applicable to correctional proceedings provided for by the laws in force, with regard to taxes collected by the tax authorities..
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
…udulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes referred to in this codification, either by wilfully failing to make his declaration within th…
The penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger…
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