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Showing 11111120 of 9666 articles for Art. CE 16-11-1988 n° 47685-47741

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 J

…s on the national commission referred to in Article 1651 H include two members appointed by CCI France and one employee appointed by the national organisations or bodies representing engineers and sen…

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 L

Where increases based on the same grounds are notified to companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be re…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Joint oil storage organisation

Article 1655 quater

…he ministers may authorise the reinvestment of profits.The company may only sell its stocks at a price greater than or equal to the weighted average acquisition cost. This disposal may only take place…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter VI: City of Paris

Article 1656 quater

I. - The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The refere…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3c: Levy on dividends

Article 1671 C

The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withho…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Withholding tax on income from shares and similar income, where the beneficiaries do not have their real domicile or registered office in France, and on interest and bond income

Article 1672 bis

…ch the debtor companies or undertakings were required to bear the proportional tax previously in force, shall apply ipso jure to the withholding tax referred to in 1 of article 1672.

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

Article 1651 B

…article 111, the taxpayers' representatives include two members appointed by the chambers of commerce and industry or by the chambers of trade and craft trades with jurisdiction in the administrative…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Greater Paris Metropolis

Article 1656 bis

…C, apply to the Greater Paris metropolitan area.For the application of these provisions, the reference to the community council is replaced by the reference to the council of the Greater Paris metropo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Assessment and collection of taxes

Article 1659 A

The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…

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 1665 ter

…aid mentioned in 5° of II of article L. 133-5-12 of the Social Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of the present code, is deducted…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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