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Showing 771780 of 4742 articles for Art. 16 mars 2023

French General Tax CodeIn force
Chapter IV: Greater Paris Metropolis

Article 1656 bis

…ésent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the application of these provisions,…

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

I.-The amount of the specific aid mentioned in 5° of II of article L. 133-5-12 of the Social Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of t…

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

Article 1668 B

…ontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate income tax liquidation balance. It gives rise to an advance pa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
d: Levy on fixed-income investment income

Article 1678 quater

…in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments o…

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

Article 1679 A

…01, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Code, the professional unions and their associations mentioned in Title I…

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

The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…

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

Article 1680 A

Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…

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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