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Showing 2191–2200 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
…partenariat which has included in the declaration provided for in I of Article 242 quinquies erroneous information leading to the concealment of non-compliance with the 50% quota provided for in 1° of…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
The provisions of
…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…
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