French General Tax CodeIn force
1: General provisions
Article 1681
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
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Showing 1051–1060 of 64955 articles for “Art. L 141-14 · Cass. com. 21 January 1974 · Cass. com. 20 October 1980 · Cass. com. 8 April 1976 · Cass. com. 8 June 2017 n° 16-11.441 · CA Versailles 3 December 2009 · Cass. com. 6 May 2002 · Cass. com. 24 February 1981 · Cass. com. 16 January 1996”
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
The employer shall keep available for the Labour Inspectorate: 1° For a period of one year, including in the case of individualised working hours, or for a period equivalent to the reference period in…
For the application of article L. 2335-17 : 1° The population, financial potential and demographic strata used for the distribution of the allocation are those calculated, for the same year, for the d…
Approval of the agreements referred to in Article L. 5422-22 is granted by the Prime Minister, after obtaining the opinion of the Commission nationale de la négociation collective, de l'emploi et de l…
When the items used to determine the tax base for the levies referred to in article L. 2333-57 du code général des collectivités territoriales are expressed in a currency other than the euro, the exch…
The results of the analyses and the conclusions of the analysis report are communicated to the officials who drew up the report or the sampling record and, as appropriate, to the Agence nationale de s…
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