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Showing 1451–1460 of 4038 articles for “Art. 17 Dec 1990”
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
The late payment interest provided for in
…in Article 87-0 A will result in the application of a fine which, without being less than €250 per declaration, is equal to:1° 5% of the deductions that should have been made or declared, in the case…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
…an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies…
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
…the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise o…
The provisions of
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
…ns to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragraph of I and the second paragraph of II of Article 217 undecies, the second…
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