French General Tax CodeIn force
B: Tax penalties
Article 1731 A
The late payment interest provided for in
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Showing 1901–1910 of 7282 articles for “Art. n° 20-86.225 FS-B”
The late payment interest provided for in
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…
The provisions of
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
I.-The jurisdiction of the court referred to in paragraph 2 of Article 13 of the aforementioned Regulation (EU) No 2015/848 shall be determined pursuant to 2° of Article L. 721-8 if the debtor carries…
A decree in Council of State shall specify the conditions of application of this chapter.
In application of Article L. 692-10, in the context of proceedings similar to receivership or judicial liquidation with continuance of business, the application for authorisation of redundancies is fi…
Where the person lodging the appeal is the public prosecutor at the court of appeal, the secretary of the committee asks the latter, within fifteen days of receipt of the file, to send him his conclus…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
1. Any delay in the payment of sums due in respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise…
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