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Showing 761770 of 4579 articles for Art. n° 16-18.059

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

Article 1651 C

For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa: Commission nationale des impôts directs et des taxes sur le chiffre d'affaires (National Commission for Direct Taxes and Turnover Taxes)

Article 1651 K

For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
10: Business property tax

Article 1679 quinquies

The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax records

Article 1649 quinquies

1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II ter: Provisions common to the commissions referred to in articles 1651, 1651 H and 1651 L bis

Article 1651 M

The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3a: Withholding tax on salaries, remuneration, pensions, annuities, income and gains paid to persons not resident in France for tax purposes

Article 1671 A

The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…

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
IV: Co-ownership property companies

Article 1655 ter

Subject to the provisions of

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663 B

1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…

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

Article 1651 A

I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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