1: Rights increases

When the acquisition of a company has been carried out with the prior agreement of the minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits to be repaid pursuant to II and III of Article 83 bis, of III of l’article 160 A, of article 220 quater A and the second paragraph of II of article 726 are subject to…

In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amount of duty is subject to a 40% increase. In cases where failure to comply with the obligations set out in article 1649 quater A is punishable by the penalty provided for in…

I. – Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of reducing the tax owed by the taxpayer or increasing a claim to his benefit, give rise to the payment of an increase equal to 10% of the duties charged to the taxpayer or of the…