Chapter II: Penalties

If one of the conditions laid down for the application, as the case may be, of articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the Monetary and Financial Code is not met, the plan is closed, under the conditions defined in 2 of II of article 150-0 A and Article L. 221-32 of the Monetary and Financial Code on the…

Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where the obligation to declare relates to a State or territory that has not entered into an administrative assistance agreement with France to combat tax fraud and tax evasion allowing access to banking information.

1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Companies which, in application of the provisions of the same article, wrongly mention the income they distribute as eligible for the 40% allowance are liable to a tax fine equal to 25% of…

Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.

I. – The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same article are liable to a fine where the characteristics of such software or systems or the intervention carried out have made it possible, through a manoeuvre intended to mislead the administration, for one of the facts mentioned in 1° of Article…

If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds meet the conditions for the inalterability, security, retention and archiving of data provided for by these same provisions is punishable by a fine of €7,500 per cash register software or system concerned. When…