Shall give rise to 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: 1° Failure to present the documents, data and processing necessary for the implementation of the investigations provided for in II of Article L. 47 A of the Book of Tax Procedures; 2° Failure to make…
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council tax on second homes and other furnished premises not used as a main residence, property tax on built and unbuilt properties, taxes collected in the same way as the aforementioned taxes and tax…
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Article 1730. 2. The increase provided for in 1 is not applicable where the late filing of a declaration or deed involving the indication of items to be taken into account for the assessment…
The provisions of Article 1731 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. .
The late payment interest provided for in article 1727 and the increase provided for in l’article 1731 are applied to the difference between, on the one hand, 95% or 98% respectively of the amount of tax due in respect of a financial year on income taxed at the rate set in the second paragraph of I of Article 219 and on the income taxed under the conditions set out in…
The late payment interest provided for in article 1727 and the increase provided for in l’article 1731 are applied: 1° For the companies mentioned in a of Article 1668 B, to the difference between, on the one hand, three quarters of the amount of the exceptional contribution on corporation tax due in respect of a financial year and, on the other hand, three quarters of the amount of this contribution…
For business property tax, the increase provided for in 1 of Article 1731 applies: 1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the assessment was levied, without this increase being applied before 15 September for taxes assessed in respect of the current year; 2° To advance payments which have not been paid by the 15th of the…
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases provided for in b and c of 1 of article 1728, to l’article 1729, to the I of article 1729-0 A, to the a of article 1732 and the first and last paragraphs of…
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails: a. The application of a surcharge of 100% to the recalled duties or tax claims that must be returned to the State; b. A ban on participating in the work of committees set up by the articles 1650 to 1651 M and 1653 A.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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