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Showing 301310 of 20783 articles for Art. CE 17-5-1999 n° 188870

French General Tax CodeIn force
D: Recovery and litigation of penalties and joint and several liability

Article 1754

…rage operations involving live animals for slaughter and charcuterie.2. In the event of non-compliance with any of the undertakings provided for in Article 1137, infringements shall be recorded by off…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Criminal penalties

Article 1773

…the declaration of income from securities and movable capital for the assessment of income tax in excess of one tenth of his taxable income or the sum of €153.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1746

…es is punishable by a fine of €25,000, imposed by the criminal court. In the event of a repeat offence, the court may, in addition to this fine, impose a sentence of six months' imprisonment. 2. Colle…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1759

…y included the amount of the sums in question in its income tax return, the rate of the fine is reduced to 75%.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1734

…ed deadlines.A fine equal to €1,500 is applicable, for each document, but the total fines may not exceed €50,000 [Provisions declared unconstitutional by Constitutional Council decision no. 2013-679 D…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1748

The procedure of prior formal notice instituted by the last three paragraphs of article 52 of the law of 22 March 1924 is not applicable to correctional proceedings provided for by the laws in force,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1743

…ticles L. 123-12 to L. 123-14 of the French Commercial Code, or in the documents that take their place.This provision does not prevent the application of penalties under ordinary law.2° Anyone who, wi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Miscellaneous measures

Article 1756

I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1761

A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Miscellaneous measures

Article 1755

1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…

AI translation · Updated 7 Nov 2023Open Article
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