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Showing 971–980 of 27079 articles for “Art. CE 17-4-2015 n° 371551”
…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…
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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.
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or on…
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same article are liable to a fine where the charac…
The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax cre…
When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…
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