2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

I. – Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer. II. – Failure to send the accounts within the time limits and…

Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €20,000.

Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.

1. Any delay in the payment of sums due in respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise to the application of a surcharge of 10% of the sums not paid within the prescribed time limits. However, where the payment of a supplemental withholding tax proves to…

Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to present the documents, data and processing necessary for the implementation of the investigations provided for in II of Article L. 47 A of the Book of Tax Procedures; 2° Failure to make…