1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the application, to the amount of duties charged to the taxpayer or resulting from the declaration or deed filed late, of an increase of: a. 10% in the absence of a formal notice or in the…
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from the State, entail the application of a surcharge of: a. 40% in the case of deliberate failure to comply; b. 80% in the case of abuse of rights…
I. – A surcharge of 80% shall apply to the duties due in the event of a rectification due to: a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the second paragraph of Article 1649 A. The amount of this increase may not be less than the amount of the fine provided for in 2 of IV of Article 1736 ;…
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending order of the different rates applicable. The same rule applies where adjustments reduce a deficit or credit and penalties are applied in respect of the year or financial year of allocation. 2. Where adjustments are…
I. – Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be published, unless these breaches have been the subject of a complaint for tax fraud by the administration. This publication concerns the nature and amount of the duties evaded…
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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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