c: Simultaneous application of several penalties

1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending order of the different rates applicable. The same rule applies where adjustments reduce a deficit or credit and penalties are applied in respect of the year or financial year of allocation. 2. Where adjustments are…

I. – Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be published, unless these breaches have been the subject of a complaint for tax fraud by the administration. This publication concerns the nature and amount of the duties evaded…