French General Tax CodeIn force
1: Assessment and collection of taxes
Article 1659 A
…stablishments and various bodies may be assessed within the same timeframe as the supplementary rolls.
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Showing 3031–3040 of 44611 articles for “Art. s. L. 145-15 et L. 145-16”
…stablishments and various bodies may be assessed within the same timeframe as the supplementary rolls.
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…
…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…
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…e simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 pay this tax by…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
…of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of th…
…ncome mentioned in the first sentence of this 2°.The heirs may waive the benefit of the provisions set out in 2° and opt for the rules of ordinary law relating to the declaration of income and the ass…
…last financial year for which the accounts have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator co…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
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