French General Tax CodeIn force
Chapter 1: Income tax
Article 175 A
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
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Showing 2221–2230 of 69591 articles for “Art. L 352-1 à L 352-6”
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
Minimum qualifications of the person supervising the groupFUNCTIONSCERTIFICATIONS ISSUEDby FFESSM, FSGT, UCPA,ANMP and SNMPCERTIFICATIONS ISSUEDby CMASSTATE DIPLOMASExploratory air divesPerson supervi…
I.-The transfers referred to in the third paragraph of Article R. 743-140 shall give rise to the collection of the following fees:1° With regard to the diligence of each transmission of a deed, decisi…
When the traineeship has begun abroad, it may be continued in France only if the period spent abroad is validated by the regional council designated for this purpose by the national council, at the tr…
The minimum annual amount of profit-sharing is the credit balance of the profit-sharing account defined in I of article A. 132-11 for the operations mentioned in this same I. The minimum annual amount…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
…from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes bordering Paris-O…
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
I.-The threshold mentioned in the third paragraph of article L. 143-2 is 5,000 members. II-The threshold mentioned in the last paragraph of article R. 143-2 is 100 members for each category.
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