French Business Law - French Legislation

Article 1751 of the French General Tax Code

November 7, 2023

1. (Repealed). 2. In all cases where a breach of the invoicing rules as provided for in articles L. 441-9 and L. 443-3 of the French Commercial Code (1), the offender’s business may be sequestered until the final decision has been enforced. The sequestration measure may be extended to the offender’s entire assets. Receivership may be ordered by the investigating judge or by the criminal court hearing the case, at…

Article 1751 A of the French General Tax Code

November 7, 2023

The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identification or location shall be punished by the penalties provided for in IV of Article 15-4 of the Code of Criminal Procedure.

Article 1753 of the French General Tax Code

November 7, 2023

The following are not eligible to take part in the work of the committees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax inspections, have been sentenced by the court to one of the penalties provided for in II of Article 1736,(1) in I of Article 1737, to 1 of Article 1738, to…

Article 1753 bis A of the French General Tax Code

November 7, 2023

Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whatsoever, publishes or discloses all or part of the information contained in tax documents submitted to the proceedings, or makes use of the said information without being legally authorised to do so, is liable to six months’…

Article 1753 bis B of the French General Tax Code

November 7, 2023

Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.

Article 1754 of the French General Tax Code

November 7, 2023

I. – The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax. II. – The recovery and litigation of other penalties are governed by the provisions applicable to turnover taxes. III. – Notwithstanding the provisions of I: 1. Infringements of the obligations imposed under I of Article 268 ter and III of article 298 bis, with a view to monitoring import,…

Article 1755 of the French General Tax Code

November 7, 2023

1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an approved management centre, association or mixed management body, the shortcomings, inaccuracies or omissions contained in their declarations. 2. The benefit of this measure is subject to the double condition: a. That these insufficiencies, inaccuracies or omissions have…

Article 1756 of the French General Tax Code

November 7, 2023

I. – In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimilated taxes, registration duties, land registration tax, stamp duties and other assimilated duties and taxes, withholding tax provided for in Article 204 A, due on the date of the opening judgment, shall be remitted, with the exception of the…

Article 1757 of the French General Tax Code

November 7, 2023

When the acquisition of a company has been carried out with the prior agreement of the minister responsible for the budget in accordance with Article 220 quater B, the duties recalled and the tax credits to be repaid pursuant to II and III of Article 83 bis, of III of l’article 160 A, of article 220 quater A and the second paragraph of II of article 726 are subject to…

Article 1758 of the French General Tax Code

November 7, 2023

In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amount of duty is subject to a 40% increase. In cases where failure to comply with the obligations set out in article 1649 quater A is punishable by the penalty provided for in…

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French General Tax Code

Article 1751 of the French General Tax Code

Article 1751 A of the French General Tax Code

Article 1753 of the French General Tax Code

Article 1753 bis A of the French General Tax Code

Article 1753 bis B of the French General Tax Code

Article 1754 of the French General Tax Code

Article 1755 of the French General Tax Code

Article 1756 of the French General Tax Code

Article 1757 of the French General Tax Code

Article 1758 of the French General Tax Code

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French General Tax Code

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Do you need French-law advice? Contact our Lawyers in France.

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