3a: Other penalties for serious breaches of the law

1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases provided for in b and c of 1 of article 1728, to l’article 1729, to the I of article 1729-0 A, to the a of article 1732 and the first and last paragraphs of…

Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.