French General Tax CodeIn force
Chapter 1: Obligations of taxpayers
Article 1649 A bis
The administrations, establishments, bodies or persons referred to in the first paragraph of
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Showing 3661–3670 of 25349 articles for “Art. Cass. 3e civ. 16-11-2022 n° 21-18.527”
The administrations, establishments, bodies or persons referred to in the first paragraph of
Cash transfers, within the meaning of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the Union and repealing Regulat…
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of c…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…
The renewal of approvals for approved management centres, approved associations and approved joint management bodies takes place, with the exception of the first renewal, every six years (1).
After informing the interested parties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may with…
1 (not applicable)2 (not applicable)3. Payments due in respect of the monitoring of continuing vocational training are made in accordance with the rules mentioned in Article L. 6362-12 of the Labour C…
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