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Showing 471480 of 52951 articles for Art. 80 bis IV al. 2

French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 bis

…of 1981, to 1.10 for built-up properties of any kind and to 1.09 for unbuilt properties; b. For 1982, 1.11 for all types of built-up property and 1.09 for non-built-up property; c. In respect of 1983…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1496 bis

The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Registration, land registration and stamps

Article 1628 bis

If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.

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

Article 1649 bis

Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 bis

Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…

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

Article 1673 bis

The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…

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

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

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

Article 1694 bis

…which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Payment of tax

Article 1724 bis

Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.

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

Article 1795 bis

…whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Article 1791.

AI translation · Updated 7 Nov 2023Open Article
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