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Showing 501510 of 21675 articles for Art. Cass. com. – 16 Nov. 2022 – no. 21-17.423

French General Tax CodeIn force
IV : Provisions applicable to import taxes, petroleum products and removal from warehouses

Article 1695

I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…

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

Article 1681

1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Terms and conditions of application

Article 1696

The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).

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

Article 1692

Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Obligations of third parties

Article 1682

The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Obligations of third parties

Article 1691

Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Obligations of third parties

Article 1688

…tions provided for in the first paragraph, for the recovery of the payments provided for by Article 1663 B.

AI translation · Updated 7 Nov 2023Open Article
French Tourism CodeIn force
Subsection 1: Registration procedure for travel agents and other operators selling travel and holidays.

Article R211-21

I.-When the registration application includes all the documents defined in article R. 211-20, the registration commission mentioned in article L. 141-2 issues a receipt which it communicates to the ap…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 3: Rural solidarity grant.

Article L2334-21

The first fraction of the rural solidarity grant is allocated to communes whose population represents at least 15% of the population of the canton, to communes with headquarters of centralising office…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-21

The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…

AI translation · Updated 3 Nov 2023Open Article
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French legislation in English — Q&A

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