Article 964 of the French General Tax Code (CGI): IFI reporting obligations and penalties Article 964 of the French General Tax Code is an essential pillar of the control mechanism for theImpôt sur la Fortune Immobilière(IFI), which succeeded theImpôt sur la...
Equipe de AlterTax Avocats
40 tax penalty: contest & win [expert guide]
40% Penalty in Tax Matters: Understanding and Challenging The 40% penalty is one of the most common tax sanctions applied by the French tax authorities. This penalty is applied when the taxpayer commits certain offences in his tax returns, without however reaching the...
Deliberate failure to comply: avoid the 40% surcharge
Deliberate failure to comply: understanding this major tax penalty Deliberate tax evasion is one of the most severe penalties that the tax authorities can impose on taxpayers. This 40% surcharge is added to tax reminders when the tax authorities consider that you have...
Article 1729 cgi: sanctions 10%, 40%, 80% – guide
Article 1729 of the CGI: Sanctions and Tax Penalties Explained Article 1729 of the French General Tax Code is one of the pillars of the French tax system. This provision defines the main surcharges applicable in the event of insufficiencies, inaccuracies or omissions...