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Showing 161170 of 4742 articles for Art. 16 mars 2023

French General Tax CodeIn force
Chapter III: Metropolis of Lyon

Article 1656

…this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon.For the application of these provisions, the reference…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Public bodies and other organisations

Article 1654

Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Assessment and collection of taxes

Article 1659

…te of assessment of the rolls is set by the authority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.When err…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679

The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Departmental committee for direct taxes and turnover taxes

Article 1651

…ast the rank of divisional inspector or regional inspector. For the matters referred to in articles 1651 A and 1651 B, one of the taxpayers' representatives is a chartered accountant.The president has…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Private circles

Article 1655

Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663

…ber of the three years following the first payment.The duties and penalties referred to in articles 1679 bis, 1729 B and 1731.4. In the event of the application of a surcharge provided for in article…

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

Article 1693

Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV : Provisions applicable to import taxes, petroleum products and removal from warehouses

Article 1695

I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…

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

Article 1681

1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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