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Showing 731–740 of 38013 articles for “Art. L. 145-17”
In the event of a repeat offence or multiple offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions…
I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…
Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,5…
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if…
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…
I. - (Expired).II. - (Expired).III. - The transferee company that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amou…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income t…
Companies and other legal entities liable for corporation tax that pay or distribute, directly or through third parties, income to persons whose identity they do not reveal, contrary to the provisions…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
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