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Showing 871880 of 15706 articles for Art. CE 16-7-2021 n° 448500

French General Tax CodeIn force
Title II: Miscellaneous provisions

Article 1656 ter

…and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the department and the region are replaced by references to the collectivity of Corsica; 2° R…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1651 F

When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two…

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

Article 1665 bis

Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1653 B

…competent commission is that of the département within whose territorial jurisdiction the head office of the holding is located or, in the absence of a head office, the part of the property with the…

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

Article 1655 sexies

1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…

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

Article 1673 bis

…day of the fourth month following the end of the financial year. If the financial year ends on 31 December or if no financial year ends during the year, the payment is made no later than 15 May. (1).(…

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

Article 1679 ter

L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1653 F

…d.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President of the Conseil d'Etat. The chairman may be deputised by one or two administrative magis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1651 C

…t of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three agents of the administration,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1651 K

…nt of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by derogation from Article 1651 H, in addition to the chairman, t…

AI translation · Updated 7 Nov 2023Open Article
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