French General Tax CodeIn force
III: Common provisions
Article 1649 quater K bis
…approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
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Showing 1131–1140 of 2313 articles for “Art. L 1224-1 · CGI Art. 1961”
…approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
…the tax authorities, which does not constitute the start of any of the procedures mentioned in Articles L. 12 and L. 13 of the tax procedures book.
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
The stamp duty provided for in
1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…
1. When the tax authorities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 8…
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
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