French General Tax CodeIn force
2: Tax fines
Article 1760 bis
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
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Showing 211–220 of 4447 articles for “Art. 278-0 B”
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
The late payment interest provided for in
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
…least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a pr…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
…ration tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This rate is set at…
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
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