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Showing 761770 of 4742 articles for Art. 16 mars 2023

French General Tax CodeIn force
6: Payroll tax

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter VI: Rules for rounding tax bases

Article 1649 undecies

The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.

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

Article 1651 D

In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…

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 J

…d of Article 111, the taxpayers' representatives on the national commission referred to in Article 1651 H include two members appointed by CCI France and one employee appointed by the national organi…

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 L

…taxpayer may request that the matter be referred to the national commission referred to in article 1651 H if at least one of these companies meets the conditions set out in 2 of this article. The nat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Joint oil storage organisation

Article 1655 quater

I. - The company formed between the professionals for the conservation of the stock of petroleum products provided for in articles L. 642-2, L. 642-4 and L. 651-1 of the Energy Code and whose articles…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter VI: City of Paris

Article 1656 quater

…The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The referenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3c: Levy on dividends

Article 1671 C

The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withho…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Withholding tax on income from shares and similar income, where the beneficiaries do not have their real domicile or registered office in France, and on interest and bond income

Article 1672 bis

…l tax previously in force, shall apply ipso jure to the withholding tax referred to in 1 of article 1672.

AI translation · Updated 7 Nov 2023Open Article
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
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Mariela Petrova

Mariela Petrova

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