2: Tax fines

Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, without being less than €250 per declaration, is equal to: 1° 5% of the deductions that should have been made or declared, in the case of omissions or inaccuracies; 2° 10% of the deductions that should have…

Companies and other legal entities liable for corporation tax that pay or distribute, directly or through third parties, income to persons whose identity they do not reveal, contrary to the provisions of articles 117 and 240, are subject to a fine equal to 100% of the sums paid or distributed. Where the company has voluntarily included the amount of the sums in question in its income tax return, the rate…

Any breach of the provisions of the third paragraph of 1 of Article 170 gives rise to a fine equal to 5% of the undeclared sums, with the amount of this fine not being less than €150 or more than €1,500; where no infringement of the provisions of 1 of article 170 has been committed in the course of the three previous years, these amounts are reduced to €75 and…

Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.

A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.

Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to 50% of the tax advantage unduly obtained, but not less than €1,500.

Any infringement of the provisions of Article L. 111 of the Book of Tax Procedures, relating to tax disclosure, is punishable by a fine equal to the amount of the taxes disclosed.

If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donations, legacies and payments made to them.

I. – A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete: a. Table of provisions provided for pursuant to the provisions of Article 53 A; b. Detailed statement of certain categories of expenditure provided for in article 54 quater; c. Statement provided for in the first paragraph of article 223 Q ; d. Register mentioned…

Calls for the application of a fine of €1,500, for each breach established per entity in respect of a financial year, or the increase provided for in b of 1 of article 1728 or article 1729, if the application of this increase results in a higher amount, failure to respond or partial response to a formal notice to file the declaration provided for in IV of article 209 B.