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Showing 931–940 of 12246 articles for “Art. Aut. conc. n° 17-D-04”
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
1. The management company of a fonds commun de placement à risques or of a fonds professionnel de capital investissement or the manager of a société de libre partenariat which has included in the decl…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedure…
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
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Monetary sentences against several persons for the same act of fraud are joint and several.
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
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