French General Tax CodeIn force
Chapter 1: Income tax
Article 175 A
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
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Showing 3001–3010 of 62994 articles for “Art. 4 A”
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
The annuity unit corresponding to a surrender has the same acquisition value as the annuity unit normally acquired in the year of the surrender.
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
The Conseil des maisons de vente shall draw up the list of candidates admitted to sit the qualifying examination tests three weeks before the date of the first test of each session. Individual invitat…
The control by inspection of the numerical characteristics subject to declaration of a commercial event is carried out by a third party body independent of the parties involved, accredited for this pu…
I. - Subject to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or t…
The common part of the "brevet d'Etat d'éducateur sportif" is obtained: 1° Either by passing an examination; 2° Or at the end of a training course under the responsibility of the Minister for Sports a…
For the application of Article L. 311-8, the resolution board of the Autorité de contrôle prudentiel et de résolution may ask the persons for whom it draws up or updates a preventive resolution plan t…
The associations mentioned in article A. 123-16 declare, in addition, in their application for registration the surname, usual name, pseudonym, forenames, personal domicile, date and place of birth an…
Subject to the provisions of article R. 123-154, registrars and the Institut national de la propriété industrielle are entitled to respond to requests relating to cancelled registrations. However, aft…
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