The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax credit or a tax reduction will result in the application of a fine. The rate of the fine is equal to that of the tax reduction or tax credit in question and its basis is the sums wrongly mentioned on the…
I. – Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise of a professional activity providing legal, financial or accounting advice or holding property or funds on behalf of a third party, has intentionally provided that taxpayer with…
I. – All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000. The amount of this fine is increased to €10,000 if, on the date of the finding of flagrante fiscale, the turnover excluding tax or the amount of gross revenue exceeds…
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedures, the information mentioned in II of Article 1649 AC of this code is punishable by a fine of €1,500. The first paragraph of this article is not applicable for the implementation of the…
I.-If a platform operator within the meaning of I of Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of the second measure may be accompanied by the publication, on a list of non-cooperative platform operators, of the platform operator’s business name and, where applicable, its professional activity and its State or territory…
When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the platform operator formal notice to comply with these obligations within a period of three months. If the platform operator has not regularised its situation by the end of the period provided for…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes referred to in this codification, either by wilfully failing to make his declaration within the prescribed time limits, or by wilfully concealing part of the sums subject to tax, or that he has organised his insolvency or obstructed…
The tax offences commission provided for in article L. 228 of the Book of Tax Procedures is composed, under the chairmanship of a State Councillor, active or honorary, elected by the General Assembly of the Council of State, of: 1° Eight members of the Conseil d’Etat, in office or honorary, elected by the aforementioned assembly; 2° Eight magistrates from the Cour des Comptes elected by the Council Chamber in plenary…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in Article 1741, without prejudice to disciplinary sanctions, if they are public or ministerial officers or chartered accountants.
The penalties provided for in article 1741 : 1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger provided for by the articles L. 123-12 to L. 123-14 of the French Commercial Code, or in the documents that take their place. This provision does not prevent the application of penalties…
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.
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
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
Resources
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
Useful links
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.
