French General Tax CodeIn force
1: Tax penalties
Article 1804 C
…h the procedures and subject to the securities provided for by this code in respect of indirect taxes.
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Showing 71–80 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…h the procedures and subject to the securities provided for by this code in respect of indirect taxes.
…al statements may be adapted by business sector by a regulation of the Autorité des normes comptables. Annual accounts may be presented with cents disregarded.
…'s auditor shall annually audit the accounts opened in the name of the SICAF in the custodian's books.
At any time, the total sums for which the Registrar of the Commercial Courts is accountable in respect of assignments carried out and mandates received pursuant to Article R. 743-178 must be covered b…
The authorisation holder must ensure continuity of care, in particular by organising the referral of patients to another form of care.
The authorisation holder must ensure, in the context of exposure to ionising radiation, that staff and patients have access to the tools needed to optimise radiation protection. A dedicated echocardio…
…ttractive and to reduce the impact of local population growth, or to create general public facilities. The works and facilities concerned include, in particular, the redesign and development of public…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
…s property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collection of:1. Of the p…
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