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…
Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if the delay exceeds one month, to a criminal fine of €9,000 and five years’ imprisonment.
The debtor mentioned in article 1671 who has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In the event of a repeat offence within a period of three years, the debtor is punished by two years’ imprisonment and a fine of €3,750 or one of these two penalties only.
1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years’ imprisonment: 1° Any business agent, expert or any other person whose profession, either on their own behalf or as a manager or salaried agent of any company, association, group or enterprise, is to keep the accounting records of several clients and who is found to have drawn up or helped…
The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income tax in excess of one tenth of his taxable income or the sum of €153.
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in articles 131-26 and 131-26-1 of the Criminal Code.
In the event of a repeat offence or multiple offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions of business agent, tax consultant, expert or accountant, even as a manager or employee and, where applicable, the closure of the establishment. Any person who contravenes this prohibition, either by practising the profession that he or…
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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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