Call Us + 33 1 84 88 31 00

Article 1840 P of the French General Tax Code

(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat offence, the penalty shall be one month’s imprisonment and the fine shall be doubled. The provisions of this article shall apply in all cases where a tax, duty or charge of any kind…

Read More »

Article 1840 Q of the French General Tax Code

Without prejudice to the penalties provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties laid down in Article 443-2 of the Penal Code.

Read More »

Article 1840 W ter of the French General Tax Code

1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter or failure to submit these declarations within the prescribed time limits will result in the application of a fine of €150 per television receiver or similar device. 3. Failure to file the declaration…

Read More »

Article 1840 W quater of the French General Tax Code

The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax provided for in I of Article 1605 or who have provided inaccurate or incomplete information are liable to a fine of €15 per inaccurate or missing item of information.

Read More »

Article 1840 X of the French General Tax Code

For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissions in the declaration give rise to the application of a surcharge of 10% exclusive of the late payment interest provided for in article 1727; 2° Failure to pay the amounts declared within ten days of the deadline for…

Read More »

Contact a French lawyer now

Contact a French Business Lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.