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Showing 921930 of 17413 articles for Art. n° 16-23.120 et n° 16-10.583

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
Chapter IV: Greater Paris Metropolis

Article 1656 bis

…publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the application of these provisions, the reference to the community council is…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Assessment and collection of taxes

Article 1659 A

The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…

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 1665 ter

…f the advance payment exceeds the amount of the tax credit, the excess is adjusted when the tax is settled. II. II - The amount of the specific aid mentioned in 6° of II of Article L. 133-5-12 of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1a: Exceptional corporation tax contribution

Article 1668 B

The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 A

…their associations mentioned in Title III of Book I of Part Two of the Labour Code, the mutual societies governed by the Mutual Code when they have fewer than thirty employees or when they come under…

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

Article 1681 F

I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…

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

Article 1694 bis

…claring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for in article L. 171-1 of the code of taxes on goods and se…

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

Article 1680 A

…rea, a caisse de crédit agricole governed by Section 3 of Chapter II of Title I of Book V of the Monetary and Financial Code, a caisse de crédit mutuel, a caisse de crédit municipal or a centre de chè…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIe: Special arrangements for those liable for tax on services provided by electronic communications operators

Article 1693 sexies

Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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