Article 1840 X of the French General Tax Code
November 7, 2023
For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissions in the declaration give rise to the application of a surcharge of 10% exclusive of the late payment interest provided for in article 1727; 2° Failure to pay the amounts declared within ten days of the deadline for…
