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Showing 35113520 of 47419 articles for Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986

French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater O

After informing the parties concerned of any shortcomings observed in the performance of the agreement referred to in Article 1649 quater N and having given them the opportunity to present their obser…

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

Article 1649 nonies A

…axes not paid as a result thereof together with the late payment interest provided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater N

For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Sociétés de libre partenariat

Article 1655 sexies A

…profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a professional private equity f…

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

Article 1649 quater J

The renewal of approvals for approved management centres, approved associations and approved joint management bodies takes place, with the exception of the first renewal, every six years (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ic: Professional accountants

Article 1649 quater M

After informing the interested parties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may with…

AI translation · Updated 7 Nov 2023Open Article
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

After informing the parties concerned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 quater A

In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 quater B

…in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar quarter in accordance with the last paragr…

AI translation · Updated 7 Nov 2023Open Article
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