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Showing 20312040 of 2313 articles for Art. 4 and CGI Art. 111

French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1651 L

…n has jurisdiction over all disagreements persisting on the reassessments notified to this taxpayer and falling within its remit. Taxpayers whose tax bases have been increased under d of Article 111 m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Rules governing certain bodies and companies

Article 1655

…d by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks for consumption on the premises or organise shows…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Rules governing certain bodies and companies

Article 1655 quater

…professionals for the conservation of the stock of petroleum products provided for in articles L. 642-2, L. 642-4 and L. 651-1 of the Energy Code and whose articles of association are approved by dec…

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

Article 1656 quater

I. - The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The refere…

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

Article 1671 C

…the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withholding tax provided for in article 119 bis. These pena…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Withholding taxes and levies on income from securities

Article 1672 bis

1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater K bis

The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

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 1: Administrative tax commissions and tax abuse committee

Article 1651 B

…rred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers' representatives include two members appointed by the chambers of commerce and in…

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

Article 1656 bis

…0 bis, the Greater Paris metropolitan area does not collect either the council tax on second homes and other furnished premises not allocated to the principal dwelling, or the property tax on built-u…

AI translation · Updated 7 Nov 2023Open Article
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