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Showing 5160 of 4146 articles for Art. 1649 B

French General Tax CodeIn force
III: Common provisions

Article 1649 quater I

The departmental director of public finance or his representative attends, in an advisory capacity, the deliberations of the governing bodies of approved management centres, approved associations and…

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

Article 1649 quater K quater

Registered management centres, registered associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B bis

…s are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the subject of one of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B ter

…orities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 13…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
10: Tax evasion

Article 1740 B

I. - All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000.…

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

Article 1698 D

The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

…1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation foncière des entreprises) and its additional taxes as well as the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12: Uncooperative platform operators

Article 1740 E

When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the pl…

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

Article 1758

In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amo…

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

Article 1395 B bis

I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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