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Showing 2631–2640 of 6535 articles for “Art. CA Rennes – 17 Dec. 2024 – no. 23/05277”
…of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be published, unless these breaches have been the subject of a complaint for tax fraud by…
Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…
I. - A surcharge of 80% shall apply to the duties due in the event of a rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the…
…contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulting from the regulations of its country of origin and those applicable to it…
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…
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.
The late payment interest provided for in
…n Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, without being less than €250 per declaration, is equal to:1° 5% of the deduc…
…to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y.
…an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies…
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