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Showing 15911600 of 5023 articles for Art. 16 juin 2004

French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater Q

The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B nonies

In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1638-0 bis

…em of additional taxation, unless the Community Council opts for the system provided for in Article 1609 nonies C, acting by a simple majority of its members, adopted no later than 15 January of the y…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00I: Flat-rate tax on network operators

Article 1635-0 quinquies

I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B octies

…ted within the jurisdiction of these establishments.When the third and fourth paragraphs of article 1607 bis and the third and fourth paragraphs of article 1607 ter are applied, the proceeds of the sp…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1638-00 bis

…year, the decisions relating to the rates to be set for the latter year in accordance with Article 1639 A must be the subject of concordant decisions by the municipal councils of the municipalities r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater R

In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Rounding rules

Article 1647-00 A

Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Approved associations of the liberal professions

Article 1649 quater F

Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0I ter : Declaration by the public corporation SNCF Réseau

Article 1649 A ter

Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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