French General Tax CodeIn force
B: Tax penalties
Article 1729 F
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
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Showing 2261–2270 of 43840 articles for “Art. Cass. 1ère civ. 17-3-2021 n° 19-21.463 FS-P”
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
In accordance with the provisions of articles
Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
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