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Showing 671680 of 5788 articles for Art. 150-0 B bis

French General Tax CodeIn force
II: Tax liability

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
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1650 B

…mprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representatives o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1651 B

…of the remuneration referred to in d of article 111, the taxpayers' representatives include two members appointed by the chambers of commerce and industry or by the chambers of trade and craft trades…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Land registration and publicity

Article 1840 B

Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…

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

Article 1965 B

In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1804 B

…and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offence.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1825 B

Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Direct taxes and similar levies

Article 1783 B

Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter B

I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 223 quinquies B

I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…

AI translation · Updated 8 Nov 2023Open Article
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