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Showing 6170 of 51196 articles for Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B

French General Tax CodeIn force
0Ic : Declaration of payments made for advertising by billboards, posters and signs

Article 1649 B

Persons making payments of any kind under the contracts referred to in

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 1673 bis

The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…

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
6: Payroll tax

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

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

Article 1651 B

For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1694 bis

The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B bis

A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…

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

Article 238 quater N

When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies A

I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B bis

1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…

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

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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