I. – Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late payment interest. In addition to this interest, the penalties provided for in this Code may apply. II. – Interest for late payment is not due: 1. In respect of items of taxation for which…
The provisions of Article 1727 shall apply to indirect contributions, duties, taxes, fees, impositions or sums obeying the same rules established or recovered by the Directorate General of Customs and Indirect Duties. .
1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the application, to the amount of duties charged to the taxpayer or resulting from the declaration or deed filed late, of an increase of: a. 10% in the absence of a formal notice or in the…
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from the State, entail the application of a surcharge of: a. 40% in the case of deliberate failure to comply; b. 80% in the case of abuse of rights…
I. – A surcharge of 80% shall apply to the duties due in the event of a rectification due to: a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the second paragraph of Article 1649 A. The amount of this increase may not be less than the amount of the fine provided for in 2 of IV of Article 1736 ;…
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending order of the different rates applicable. The same rule applies where adjustments reduce a deficit or credit and penalties are applied in respect of the year or financial year of allocation. 2. Where adjustments are…
I. – Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be published, unless these breaches have been the subject of a complaint for tax fraud by the administration. This publication concerns the nature and amount of the duties evaded…
1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150. The fine is increased to €1,500 in the case of the declaration provided for in Article 238 bis, the declaration provided for in article 242 sexies and the statement provided for in the first paragraph of…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result in the application of a fine of €150. Omissions or inaccuracies found in the same declarations result in the application of a fine of €15 per…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
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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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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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