1. Failure by the lessee company or the company receiving the subscriptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragraph of I and the second paragraph of II of Article 217 undecies, the second paragraph of A and the second paragraph of 2° of B of VII of Article 244 quater Y at the end of the…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000. The fine is not applicable, in the case of a first offence committed during the current calendar year and the three previous years, when the person concerned has remedied his omission, either spontaneously or within thirty days of a request from the administration.
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y.
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies provided for in the same I entails the application of a fine equal to 10% of the amount of these levies that…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a fine equal to 5% of the amount of income having been taxed pursuant to Article 238 of this code derived from the asset or assets concerned by the documents or supplements that have…
The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax credit or a tax reduction will result in the application of a fine. The rate of the fine is equal to that of the tax reduction or tax credit in question and its basis is the sums wrongly mentioned on the…
I. – Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise of a professional activity providing legal, financial or accounting advice or holding property or funds on behalf of a third party, has intentionally provided that taxpayer with…
I. – All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000. The amount of this fine is increased to €10,000 if, on the date of the finding of flagrante fiscale, the turnover excluding tax or the amount of gross revenue exceeds…
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedures, the information mentioned in II of Article 1649 AC of this code is punishable by a fine of €1,500. The first paragraph of this article is not applicable for the implementation of the…
I.-If a platform operator within the meaning of I of Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of the second measure may be accompanied by the publication, on a list of non-cooperative platform operators, of the platform operator’s business name and, where applicable, its professional activity and its State or territory…
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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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