Article 1771
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…
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Showing 181–190 of 3965 articles for “Art. 17 avr. 1996”
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…
…nting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to the issue of a…
I. - (Expired).II. - (Expired).III. - The transferee company that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amou…
…rogation from II of this article, the recovery and litigation of the fines provided for in articles 1729 C and 1770 terdecies are governed by the provisions applicable to property taxes.III ter.-By wa…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
…rties, income to persons whose identity they do not reveal, contrary to the provisions of articles 117 and 240, are subject to a fine equal to 100% of the sums paid or distributed. Where the company h…
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…
…entioned it separately in their tax return in accordance with the requirements of 2 of the articles 170 and 173, where concealment is established;3° Anyone found to have cashed coupons belonging to th…
…aid to the tax administration accountants in respect of taxes other than those mentioned in Article 1730.2. The increase provided for in 1 is not applicable where the late filing of a declaration or d…
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