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Showing 771780 of 5023 articles for Art. 16 juin 2004

French General Tax CodeIn force
1: General provisions

Article 1680 A

Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIe: Special arrangements for those liable for tax on services provided by electronic communications operators

Article 1693 sexies

Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…

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

Article 1698 D

The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 octies

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AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 quater

I.-Les redevables de la taxe prévue à l'article 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar…

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French General Tax CodeIn force
IV ter : Payment of value added tax by bank transfer or electronic payment order

Article 1695 quater

Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

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…

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French General Tax CodeIn force
VI : Waiver of payment and rebate in the event of death as a result of an act of terrorism, participation in an external or internal security operation or in circumstances leading to a citation in the Order of the Nation

Article 1691 ter

…rior to that preceding the year of death. The sums paid before the death in application of articles 1664 and 1681 A, in respect of the deceased's income, are not refunded. The heirs are exempt from de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa: Special scheme for farmers

Article 1693 bis

I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…

AI translation · Updated 7 Nov 2023Open Article
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