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 €20,000.
Home | French Legislation Articles | French General Tax Code | Book II: Tax collection | Chapter II: Penalties | Section I: Common provisions | B: Tax penalties | 2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts | Article 1729 E of the French General Tax Code
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 €20,000.
Le défaut de présentation de la comptabilité analytique mentionnée au II de l’article L. 13 du livre des procédures fiscales ou des comptes consolidés mentionnée au III du même article est passible d’une amende égale à 20 000 €.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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