Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16.
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a person who carries out undeclared work is, in accordance with article L. 8222-2 of the same code, jointly and severally liable for payment of the sums mentioned in that article under the conditions set…
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoined his co-contractor to put an end to this situation is, in accordance with l’article L. 8222-5 of the Labour Code, held jointly and severally liable for payment of the sums mentioned in Article L. 8222-2…
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulting from the regulations of its country of origin and those applicable to it in respect of its activity in France.
I. – If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next direct debit. II. – In the event of a second late payment during the same year, the taxpayer loses the benefit of his option for that year and is…
I. – Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late payment interest. In addition to this interest, the penalties provided for in this Code may apply. II. – Interest for late payment is not due: 1. In respect of items of taxation for which…
The provisions of Article 1727 shall apply to indirect contributions, duties, taxes, fees, impositions or sums obeying the same rules established or recovered by the Directorate General of Customs and Indirect Duties. .
1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the application, to the amount of duties charged to the taxpayer or resulting from the declaration or deed filed late, of an increase of: a. 10% in the absence of a formal notice or in the…
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from the State, entail the application of a surcharge of: a. 40% in the case of deliberate failure to comply; b. 80% in the case of abuse of rights…
I. – A surcharge of 80% shall apply to the duties due in the event of a rectification due to: a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the second paragraph of Article 1649 A. The amount of this increase may not be less than the amount of the fine provided for in 2 of IV of Article 1736 ;…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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