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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.

Original in French 🇫🇷
Article 1729 E

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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