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Showing 91100 of 21284 articles for Art. BOFiP-BIC-CHAMP-40-10-§§ 115 et 165

French General Tax CodeIn force
Chapter V: Collectivité de Corse

Article 1656 ter

Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…

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

Article 1651 F

…chosen by the Chairman from among those referred to in the first three paragraphs of I of article 1651 A and to article 1651 B, and a representative of the administration.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Departmental Conciliation Commission (See Articles 349 to 350 C of Annex III)

Article 1653 B

1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Advisory committee on the tax credit for research expenditure

Article 1653 F

…red by a member of the administrative jurisdiction appointed by the Vice-President of the Conseil d'Etat. The chairman may be deputised by one or two administrative magistrates appointed under the sam…

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

Article 1651 C

For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa: Commission nationale des impôts directs et des taxes sur le chiffre d'affaires (National Commission for Direct Taxes and Turnover Taxes)

Article 1651 K

For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Departmental Conciliation Commission (See Articles 349 to 350 C of Annex III)

Article 1653 BA

The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission. The c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Co-ownership property companies

Article 1655 ter

Subject to the provisions of

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

Article 1651 A

I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…

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

Article 1651 G

…t that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This committee is chosen by the president of the administrativ…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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