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Showing 1120 of 33006 articles for Art. CJEU – C-48/16 – 17 May 2017

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

Article 1651 C

…nd industry or the chambers of trades and crafts with jurisdiction over the same area. The taxpayer may request that one of the taxpayers' representatives be appointed by a national, regional or local…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX quater : Special equipment tax levied for the benefit of the agency for the development of urban areas in the zone known as the "cinquante pas géométriques" in Guadeloupe

Article 1609 C

It is instituted, for the benefit of the agency for the development of urban spaces in the area known as the cinquante pas géométriques in Guadeloupe created in application of the loi n° 96-1241 du 30…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1636 C

The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

…ion provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies C

…ies. When the public establishment for intercommunal cooperation decides to apply I and 1 of II, it may set two different rates for each of these schemes. In this case, and when a facility referred to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…for in II and III of 2.1 of article 78 of the aforementioned law no. 2009-1673 of 30 December 2009 may be charged to this public establishment, excluding the portion calculated in accordance with the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C bis

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Common provisions

Article 1724 quater C

In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-0 C

Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C

…iptions in the company that exceeds one billion euros. By way of derogation, a different percentage may be set by decree for certain categories of companies, after obtaining the opinion of the Autorit…

AI translation · Updated 8 Nov 2023Open Article
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