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Showing 2130 of 141 articles for Art. 1649 AB

French General Tax CodeIn force
II. Declarations made by insurance companies, provident institutions, associations and mutual societies

Article 1649 ter

…urers or unions mentioned in Article L. 223-10-2 of the Mutual Insurance Code and similar bodies established in France, declare the subscription and settlement of capitalisation contracts or similar i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0Ic : Declaration of payments made for advertising by billboards, posters and signs

Article 1649 B

Persons making payments of any kind under the contracts referred to in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies

I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…

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

Article 1649 quinquies

1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter V: Overseas departments. Establishment and conservation of the land register

Article 1649 decies

…s of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the valuations to be used…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 octies

…of articles L. 131-1 to L. 131-20 of the Code des juridictions financières will eventually be applicable in this case.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter VI: Rules for rounding tax bases

Article 1649 undecies

The bases for taxes of all kinds 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
III: Common provisions

Article 1649 quater K

…oncerned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to present their observations,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter D

…lers or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter B

I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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