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Showing 2130 of 2160 articles for Art. 1649 bis

French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AA

…in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside France, subscribers are required to declare, at the same time a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AF

…Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AB

I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AC

I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 A

Public administrations, establishments or bodies subject to control by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II. Declarations made by insurance companies, provident institutions, associations and mutual societies

Article 1649 ter

I. - The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0Ic : Declaration of payments made for advertising by billboards, posters and signs

Article 1649 B

Persons making payments of any kind under the contracts referred to in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies

I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…

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

Article 1649 quinquies

1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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