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Showing 841–850 of 11432 articles for “Art. CE 17-10-1990 n° 56991”
…article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result in the application of a fine of €150. Omissions or inac…
The tax offences commission provided for in article L. 228 of the Book of Tax Procedures is composed, under the chairmanship of a State Councillor, active or honorary, elected by the General Assembly…
…business name and, where applicable, its professional activity and its State or territory of residence.II.-.The measures referred to in I consist of the collection of:1° The tax for which the operator…
…eporting obligations set out in Article 1649 ter A, they will give the platform operator formal notice to comply with these obligations within a period of three months. If the platform operator has no…
…ublic accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In the event of a repeat offence within a period of three years, the debtor is puni…
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…
…ficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identification or location shall be punished by the…
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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.
…of this increase results in a higher amount, failure to respond or partial response to a formal notice to file the declaration provided for in IV of article 209 B.
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