2: Tax fines

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 provisions of Article 53 A;

b. Detailed statement of certain categories of expenditure provided for in article 54 quater;

c. Statement provided for in the first paragraph of article 223 Q ;

d. Register mentioned in II of Article 54 septies;

e. Statement provided for in 7 quinquies of article 38, in IV of article 41, in I of article 54 septies, in II of article 151 octies or 2 of II and VI of l'article 151 nonies in respect of the financial year during which the transaction covered by these provisions is carried out or in respect of subsequent financial years;

f. Statement mentioned in the eleventh paragraph of a ter of I of Article 219 ;

g. The monitoring statement referred to in the last paragraph of a septies of I of Article 219;

h. The statement mentioned in the last paragraph of 2 of article 221.

For the documents referred to in a, b and c, the fine applies only to the financial year in respect of which the infringement comes to light and the rate is reduced to 1% where the corresponding sums are actually deductible.

The fine is not applicable, in the case of a first offence committed during the current calendar year and the three preceding years, where the persons concerned have remedied their omission either spontaneously or at the first request of the administration before the end of the year following that in which the document was required to be presented. (1)

II. - (Repealed).

III. - Entails the application of a fine equal to 5% of the cost price of the property leased or made available in any other form for failure to file the declaration provided for in Article 54 octies.

IV. - A fine of €1,500, or 10% of the duties recalled if the latter amount is higher, shall be imposed for each failure noted per person or group of persons in respect of a financial year, for failure to respond or partial response to a formal notice to produce the lists of persons or groups of persons de jure or de facto provided for in application of Articles 53 A, 172,172 bis et 223. The 10% increase is calculated on the amount of duties recalled, on the basis of the elements used for the assessment or liquidation of the tax relating to these persons or groups of persons.