2: Infringements relating to other documents

1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150. The fine is increased to €1,500 in the case of the declaration provided for in Article 238 bis, the declaration provided for in article 242 sexies and the statement provided for in the first paragraph of…

Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result in the application of a fine of €150. Omissions or inaccuracies found in the same declarations result in the application of a fine of €15 per…

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offence during the current calendar year and the three previous years. The fine does not apply to breaches of the reporting obligation set…