The late payment interest provided for in article 1727 and the increase provided for in l’article 1731 are applied: 1° For the companies mentioned in a of Article 1668 B, to the difference between, on the one hand, three quarters of the amount of the exceptional contribution on corporation tax due in respect of a financial year and, on the other hand, three quarters of the amount of this contribution…
For business property tax, the increase provided for in 1 of Article 1731 applies: 1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the assessment was levied, without this increase being applied before 15 September for taxes assessed in respect of the current year; 2° To advance payments which have not been paid by the 15th of the…
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases provided for in b and c of 1 of article 1728, to l’article 1729, to the I of article 1729-0 A, to the a of article 1732 and the first and last paragraphs of…
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails: a. The application of a surcharge of 100% to the recalled duties or tax claims that must be returned to the State; b. A ban on participating in the work of committees set up by the articles 1650 to 1651 M and 1653 A.
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a €10,000 fine. This fine applies to each request if all or some of the documents or information requested are not provided. A fine of the same amount is applicable in the event that these documents are not held…
I. – Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any prejudice and its amount is capped at €750 when it is the first offence of the current calendar year and of the three previous years. II. – Failure to respond to…
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application, for each financial year audited, of a fine that may reach, taking into account the seriousness of the breaches, the higher of the two following amounts: 1° 0.5% of the amount of…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine equal to: 1° €50,000, or 5% of the recalled duties if the latter amount is higher, when this obstacle is observed in…
I. – 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not applicable, in the event of a first offence committed during the current calendar year and the three previous years, when the interested parties have remedied their omission, either…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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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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