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 (Repealed).
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Showing 651–660 of 57392 articles for “Art. L. 145-16-2”
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
The insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insu…
However, the President of the Republic may, for serious reasons, lift the prohibitions laid down: 1° By Article 161 to marriages between relatives in the direct line where the person who created the a…
1. Goods designated by order of the Minister for Economic Affairs and Finance and the ministers responsible may be imported under the temporary admission procedure, under the conditions laid down in t…
Where the guarantee has been promised, or where nothing has been stipulated on the subject, if the purchaser is evicted, he is entitled to claim against the seller: 1° The restitution of the price; 2°…
…om a list of taxpayers, in duplicate, meeting the above conditions, drawn up by the municipal council.The commissioners and their alternates are appointed in such a way that persons liable for propert…
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…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
…onditions provided for in Articles 201, 202, 204 and in Article 2 221 are immediately payable in full. By way of exception, the amount due by companies that have opted for the regime of II of Article…
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