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Module 222 min2222 wordsFree — no account

Multiple breaches, the notice of charge and settling at a discount

A way to check what has landed — no marks, no account · 1 section · 353 words · 7 min

Test yourself

Question 1 of 7

Question 1 of 7

Under the single-penalty mechanism, how is the base penalty worked out?

Question 2 of 7

Question 2 of 7

Which breaches were taken out of the mechanism by the 2024 reform?

Question 3 of 7

Question 3 of 7

Linked breaches in different tax years: how is the most serious penalty stepped up before the final increase?

Question 4 of 7

Question 4 of 7

The single penalty worked out exceeds the sum of the individual penalties. What happens?

Question 5 of 7

Question 5 of 7

What does settling a notice of charge at a discount cost?

Question 6 of 7

Question 6 of 7

For late-payment penalties entered on the collection roll, settlement at one third:

Question 7 of 7

Question 7 of 7

An error affects corporate tax and IMU in the same year. How many penalties result?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.