B: Tax penalties

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…