French General Tax CodeIn force
Section III: Taxpayer returns
Article 175 A
…tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 811–820 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
…s deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended in accordan…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
…t defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or finance company pai…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
…en they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More