French General Tax CodeIn force
Section II: Turnover taxes and similar taxes
Article 1695 quater
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
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Showing 801–810 of 4362 articles for “Art. 16 Dec 2021”
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…g due on the date of death or due, in respect of the taxation of income received or realised by the deceased. This discharge cannot cover taxes due on income relating to years prior to that preceding…
…he increase provided for in Article 1731 are applicable.The tax is also payable on the basis of the declaration provided for in the last sentence of 1° of I of article 298 bis and is paid when this is…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
…3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury account held at the…
…nt in the form of a private deed countersigned by lawyers has been filed with a notary;b) The joint declaration of dissolution of the civil solidarity pact drawn up by the partners or the notification…
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
…vision does not apply to withholding tax paid under the conditions provided for in article 3 of the 1672, as well as levies due under the conditions of III of article 117 quater and article 125 D. 2.…
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