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Showing 11011110 of 9666 articles for Art. CE 16-11-1988 n° 47685-47741

French General Tax CodeIn force
II: Departmental committee for direct taxes and turnover taxes

Article 1651 E

For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman,…

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 H

…y established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-President of the Conseil d'Etat. The chairman of the commission may be replaced by an administrat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Intercommunal direct tax commission

Article 1650 A

…namely the president of the public establishment for inter-municipal cooperation or a delegated vice-president and ten commissioners.The commissioners must meet the same conditions as those laid dow…

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 I

…tered accountant, on the national commission referred to in Article 1651 H are appointed by CCI France.II. - The taxpayer may request that one of the taxpayers' representatives be appointed by a natio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Committee on abuse of tax law

Article 1653 E

When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.

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 bis

…under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Social contribution on corporation tax. Duties and penalties

Article 1668 D

…ic accountant, no later than the date provided for in 2 of Article 1668 for the payment of the balance of the corporation tax liquidation.It gives rise in advance to four advance payments on the dates…

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

Article 1679 bis

…or which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal to that which it should have paid.

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
II: Departmental committee for direct taxes and turnover taxes

Article 1651 D

In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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