Article 1840 R of the French General Tax Code
November 7, 2023
Stamps seized from those who allow themselves to be traded in contravention of the provisions of Article 893 are forfeited to the Treasury.
Stamps seized from those who allow themselves to be traded in contravention of the provisions of Article 893 are forfeited to the Treasury.
1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter or failure to submit these declarations within the prescribed time limits will result in the application of a fine of €150 per television receiver or similar device. 3. Failure to file the declaration…
The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax provided for in I of Article 1605 or who have provided inaccurate or incomplete information are liable to a fine of €15 per inaccurate or missing item of information.
For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissions in the declaration give rise to the application of a surcharge of 10% exclusive of the late payment interest provided for in article 1727; 2° Failure to pay the amounts declared within ten days of the deadline for…
The annulment or reduction of the disputed taxation shall automatically result in the total or proportional allocation as non-valesurs of the cost of the legal proceedings served on the claimant as well as the increase of one tenth for late payment provided for in Article 1730.
The transfer of an immovable property in ownership or usufruct is sufficiently established, for the claim of registration duty and the pursuit of payment against the new possessor, either by the registration of his name on the roll of property tax, and payments made by him according to this roll, or by leases entered into by him, or finally by transactions or other deeds evidencing his ownership or usufruct.
The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of the transfer or which are intended to make it public, as well as by the entry in the tax roll of the name of the new possessor, and of the payments made by virtue of these rolls, in the…
The enjoyment, by way of farm, or lease, or commitment of a property, is also sufficiently established, for the request and continued payment of duties and, where applicable, additional tax, relating to unregistered or undeclared leases or commitments, by the deeds which make it known, or by payments of contributions imposed on farmers, tenants and temporary holders.
The prosecution costs paid by the competent public accountants for items that have been written off due to the recognised insolvency of the convicted parties shall be reimbursed to them on the statement that they report in support of their accounts. The statement shall be taxed free of charge by the judicial court of the department and supported by the supporting documents.
1. The costs of proceedings charged to debtors in respect of products recovered by the public accountant responsible for recovery are calculated by applying a percentage that may not exceed 5% of the total amount of the debts for which payment is claimed from them, up to a limit of €500. A decree in the Conseil d’Etat shall set the applicable rate of costs for each category of document and…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
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
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
Resources
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
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
