Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a €10,000 fine. This fine applies to each request if all or some of the documents or information requested are not provided. A fine of the same amount is applicable in the event that these documents are not held…
I. – Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any prejudice and its amount is capped at €750 when it is the first offence of the current calendar year and of the three previous years. II. – Failure to respond to…
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application, for each financial year audited, of a fine that may reach, taking into account the seriousness of the breaches, the higher of the two following amounts: 1° 0.5% of the amount of…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine equal to: 1° €50,000, or 5% of the recalled duties if the latter amount is higher, when this obstacle is observed in…
I. – 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not applicable, in the event of a first offence committed during the current calendar year and the three previous years, when the interested parties have remedied their omission, either…
I. – Shall entail the application of a fine equal to 50% of the amount: 1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identification details mentioned in the articles 289 and 289 B and the texts adopted for the application of these articles or knowingly accepting the use of a fictitious identity or a nominee; 2. Of the…
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury shall result in the application of an increase of 0.2% to the amount of the duties corresponding to the tax returns filed using another method or to the amount of the sums paid using another method…
Infringements of Article L. 221-35 of the Monetary and Financial Code are recorded in accordance with Article L. 221-36 of the same code and punishable by the fine provided for in the second paragraph of article L. 221-35 of the said code.
Without prejudice to the taxation of interest unduly exempted under 7° of Article 157, natural persons who have knowingly opened a Livret A in contravention of the provisions of the third paragraph of Article L. 221-3 of the Monetary and Financial Code are liable to a tax fine equal to 2% of the outstanding balance of the supernumerary passbook account.The fine is not recovered if its amount is less than…
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to the issue of an authorisation by the Minister responsible for the budget, under the conditions defined in these articles, any person who, in order to obtain the aforementioned tax benefits for others, has…
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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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