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Showing 19511960 of 2313 articles for Art. 4°-c and CGI Art. 260 D

French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 F

…erty tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 2018 and the departmental rate for the same year.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

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
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater H

The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 H

For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Assessment, non-discharge and collection costs

Article 1644

Sums to be collected by the State under Article 1641 are added to the proceeds of direct taxes to be paid to local authorities and other bodies.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 ter A

…tor, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or indirectly, transactions involving the sale of goods, the provision of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title one: Tax assessment and control

Article 1649 quater-0 B bis

1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater G

Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AF

I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively t…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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