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Showing 191200 of 52528 articles for Art. 17-1

French General Tax CodeIn force
3: Criminal penalties

Article 1775

In the event of a repeat offence or multiple offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions…

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

Article 1753

The following are not eligible to take part in the work of the committees set up by articles 1650 to 1651 M, 1653 A, 1653 C and 1653 F, persons who, in connection with tax fraud or opposition to tax i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Miscellaneous measures

Article 1755

1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1761

A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Miscellaneous measures

Article 1756

I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 3: Provisions specific to French Guiana

Article R591-8

The adaptations to Articles R. 531-2, R. 531-4, R. 531-5, R. 531-6, R. 531-7, R. 531-11 and R. 531-17, provided for in 1° to 7°of Article R. 591-7, apply to asylum applications registered in French Gu…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 2: Provisions specific to Guadeloupe

Article R591-5

The adaptations of articles R. 531-2, R. 531-4, R. 531-5, R. 531-6, R. 531-7, R. 531-11 and R. 531-17, provided for in 1° to 7°of article R. 591-4, apply to asylum applications registered in Guadeloup…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1717

I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Offences committed by third-party declarants

Article 1736

I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…

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

Article 1724

The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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