Article 1732
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 2151–2160 of 2313 articles for “Art. 4 and CGI Art. 111”
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
…or address of its suppliers or customers, the identification details mentioned in the articles 289 and 289 B and the texts adopted for the application of these articles or knowingly accepting the use…
…170 has been committed in the course of the three previous years, these amounts are reduced to €75 and €750 respectively.
Calls for the application of a fine of €1,500, for each breach established per entity in respect of a financial year, or the increase provided for in b of 1 of article 1728 or article 1729, if the app…
…or in the second paragraph of paragraph 3 of Article 199 unvicies or one of those provided for in a and b of the same 3, the company is liable for a fine equal to 8% or 12% respectively of the amount…
…manoeuvre intended to mislead the administration, for one of the facts mentioned in 1° of Article 1743 by modifying, deleting or otherwise altering a recording stored or retained by means of an electr…
…ny 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…
…vided 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 an authorisation by the Minist…
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
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…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More