Article 1753 bis B
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.
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Showing 2141–2150 of 2313 articles for “Art. 4 and CGI Art. 111”
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.
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
…erson who incites the public to refuse or delay payment of tax will be punished by a fine of €3,750 and six months' imprisonment.
…onal identification or location shall be punished by the penalties provided for in IV of Article 15-4 of the Code of Criminal Procedure.
…igible to take part in the work of the committees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax inspections, have been se…
…he minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits to be repaid pursuant to II and III of Article 83 bis, of III of l'article 160 A…
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…professions of business agent, tax consultant, expert or accountant, even as a manager or employee and, where applicable, the closure of the establishment. Any person who contravenes this prohibition…
The late payment interest provided for in
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
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