French General Tax CodeIn force
I: General scheme
Article 1692
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
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Showing 231–240 of 54664 articles for “Art. Loi 2012-958 of 16 Aug. 2012”
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
…nies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housing code are exempt from income tax.
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
…the person liable is a non-taxable person not identified in accordance with the combined provisions of Articles 286 ter and 286 ter A;2° (Repealed);3° Transport between France and territories outside…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
A decree sets out the terms of application of articles 1663 B and 1663 C.
…ble thirty days after the date on which the assessment is levied.2. Moving outside the jurisdiction of the department responsible for collection, unless the taxpayer has provided proof of his new addr…
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
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