The text outlines the obligations and sanctions imposed on operators of electronic connection platforms in relation to tax reporting and due diligence. It specifies that non-compliance with these obligations can result in a fixed fine of up to €50,000. The violations that may be punished include late filing, failure to file, and errors in the transmitted declaration. The amount of the fine cannot exceed €50,000 and its application is subject to modulation depending on the nature of the offense committed. The terms of application of the fine are detailed in the text.
Source Bofip
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