French General Tax CodeIn force
Chapter 1: Income tax
Article 175
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Showing 281–290 of 67512 articles for “Art. L134-1 à L134-17”
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1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to…
1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
…s with their domicile, tax domicile or registered office in France who have products referred to in à l'article 120 sont tenus, en vue de l'établissement de l'impôt sur le revenu, de inclure ces reven…
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the paymen…
1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Articl…
1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury…
The order is communicated to the public prosecutor. It shall be notified by any means and as soon as possible to the foreign national and his counsel, if he has one, as well as to the authority that o…
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