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Showing 641650 of 30521 articles for Art. R. 123-167

French General Tax CodeIn force
8: Property wealth tax

Article 1679 ter

L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
10: Business property tax

Article 1679 quinquies

…% of the amount of taxes levied in respect of the previous year, before 1st April of the current year. The deposit is not due if this amount is less than €3,000. The advance payment is due on 31 May.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3a: Withholding tax on salaries, remuneration, pensions, annuities, income and gains paid to persons not resident in France for tax purposes

Article 1671 A

The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Withholding tax on interest on savings bonds

Article 1678 bis

1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3c: Levy on dividends

Article 1671 C

…y under the conditions provided for in b of 1 of the same III. The levy may not be paid by the debtor.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Withholding tax on income from shares and similar income, where the beneficiaries do not have their real domicile or registered office in France, and on interest and bond income

Article 1672 bis

1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
d: Levy on fixed-income investment income

Article 1678 quater

…ies referred to in the first sentence of the first paragraph of this I may not be borne by the debtor.The terms and conditions of application of these levies are set by decree.II. - 1. The withholding…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 A

The payroll tax due by associations governed by the law of 1st July 1901, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Cod…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 octies

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AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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