Calls for the application of a fine of €1,500, for each breach established per entity in respect of a financial year, or the increase provided for in b of 1 of article 1728 or article 1729, if the application of this increase results in a higher amount, failure to respond or partial response to a formal notice to file the declaration provided for in IV of article 209 B.
1. The management company of a fonds commun de placement à risques or of a fonds professionnel de capital investissement or the manager of a société de libre partenariat which has included in the declaration provided for in I of Article 242 quinquies erroneous information leading to the concealment of non-compliance with the 50% quota provided for in 1° of II of Article 163 quinquies B is liable to a…
When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association provide that the unit holders or members will be able to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 has not…
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or one of those provided for in a and b of the same 3, the company is liable for a fine equal to 8% or 12% respectively of the amount of subscriptions paid by taxpayers who benefited from…
I. – (Expired). II. – (Expired). III. – The transferee company that does not comply with the conversion or construction commitment mentioned in II of Article 210 F is liable for a fine equal to the amount of the tax saving realised by the transferor pursuant to the same Article 210 F. The acquiring company substituted for the rights of the transferee company is liable for the same fine where…
If one of the conditions laid down for the application, as the case may be, of articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the Monetary and Financial Code is not met, the plan is closed, under the conditions defined in 2 of II of article 150-0 A and Article L. 221-32 of the Monetary and Financial Code on the…
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where the obligation to declare relates to a State or territory that has not entered into an administrative assistance agreement with France to combat tax fraud and tax evasion allowing access to banking information.
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Companies which, in application of the provisions of the same article, wrongly mention the income they distribute as eligible for the 40% allowance are liable to a tax fine equal to 25% of…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
I. – The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same article are liable to a fine where the characteristics of such software or systems or the intervention carried out have made it possible, through a manoeuvre intended to mislead the administration, for one of the facts mentioned in 1° of Article…
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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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