Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offence during the current calendar year and the three previous years. The fine does not apply to breaches of the reporting obligation set…
I. – Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer. II. – Failure to send the accounts within the time limits and…
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.
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
1. Any delay in the payment of sums due in respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise to the application of a surcharge of 10% of the sums not paid within the prescribed time limits. However, where the payment of a supplemental withholding tax proves to…
Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to present the documents, data and processing necessary for the implementation of the investigations provided for in II of Article L. 47 A of the Book of Tax Procedures; 2° Failure to make…
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council tax on second homes and other furnished premises not used as a main residence, property tax on built and unbuilt properties, taxes collected in the same way as the aforementioned taxes and tax…
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Article 1730. 2. The increase provided for in 1 is not applicable where the late filing of a declaration or deed involving the indication of items to be taken into account for the assessment…
The provisions of Article 1731 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. .
The late payment interest provided for in article 1727 and the increase provided for in l’article 1731 are applied to the difference between, on the one hand, 95% or 98% respectively of the amount of tax due in respect of a financial year on income taxed at the rate set in the second paragraph of I of Article 219 and on the income taxed under the conditions set out in…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
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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