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Showing 101110 of 56461 articles for Art. Cass. 1ère civ. 17-1-2006 n° 04-13.789

French General Tax CodeIn force
E: Miscellaneous measures

Article 1756

I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 175

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 172

1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 173

1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 171

A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 170

1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 174

In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Miscellaneous measures

Article 1755

1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 11: Settlement orders

Article 175

I.-As soon as the investigation appears to have been completed, the examining magistrate communicates the case file to the public prosecutor and at the same time notifies the parties' lawyers or, if t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Recovery and litigation of penalties and joint and several liability

Article 1754

I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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