French Business Law - French Legislation

Article 1729 A of the French General Tax Code

November 7, 2023

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…

Article 1729 A bis of the French General Tax Code

November 7, 2023

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…

Article 1729 B of the French General Tax Code

November 7, 2023

1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150. The fine is increased to €1,500 in the case of the declaration provided for in Article 238 bis, the declaration provided for in article 242 sexies and the statement provided for in the first paragraph of…

Article 1729 C of the French General Tax Code

November 7, 2023

Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result in the application of a fine of €150. Omissions or inaccuracies found in the same declarations result in the application of a fine of €15 per…

Article 1729 C bis of the French General Tax Code

November 7, 2023

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

Article 1729 C ter of the French General Tax Code

November 7, 2023

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offence during the current calendar year and the three previous years. The fine does not apply to breaches of the reporting obligation set…

Article 1729 D of the French General Tax Code

November 7, 2023

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…

Article 1729 E of the French General Tax Code

November 7, 2023

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.

Article 1729 F of the French General Tax Code

November 7, 2023

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

Article 1729 G of the French General Tax Code

November 7, 2023

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…

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French General Tax Code

Article 1729 A of the French General Tax Code

Article 1729 A bis of the French General Tax Code

Article 1729 B of the French General Tax Code

Article 1729 C of the French General Tax Code

Article 1729 C bis of the French General Tax Code

Article 1729 C ter of the French General Tax Code

Article 1729 D of the French General Tax Code

Article 1729 E of the French General Tax Code

Article 1729 F of the French General Tax Code

Article 1729 G of the French General Tax Code

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French General Tax Code

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