French General Tax CodeIn force
1: Tax penalties
Article 1788 C
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Showing 51–60 of 11078 articles for “Art. C. constit. 9 December 2022”
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…the overpayment is reimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth…
…neficiaries to assume the declaratory obligations mentioned in 2 of article 204 and in I of article 982, save their recourse against the parties.
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
…of this equipment or the construction of the ship or boat is concluded from 1 January 2020 until 31 December 2024; 2° A sum equal to 105% of the additional capitalised costs, excluding financial costs…
…rench Guiana and La Réunion, the observatory of prices, margins and incomes mentioned in article L. 910-1 C in addition to its chairman, comprises the following members:a) The State representative in…
…r the distribution obligations provided for in the second to fourth paragraphs of II of Article 208 C.In the event of a demerger, these obligations must be assumed by the companies receiving the contr…
…rom an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in the dw…
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