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Article 1840 W ter of the French General Tax Code

1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter or failure to submit these declarations within the prescribed time limits will result in the application of a fine of €150 per television receiver or similar device. 3. Failure to file the declaration…

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Article 1840 W quater of the French General Tax Code

The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax provided for in I of Article 1605 or who have provided inaccurate or incomplete information are liable to a fine of €15 per inaccurate or missing item of information.

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