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Showing 19611970 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 C quinquies B

At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of cha…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Airport Nuisance Compensation Fund

Article 1648 AC

…port are hereby created.II. - These funds are financed by:1° A grant from the State. From 2013, the amount of this allocation is set at €6,550,076 for the Roissy - Charles-de-Gaulle airport fund and €…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter C

…declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following conditions: 1° They have carried out transactions r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIIa: Transitional tax relief

Article 1647 C quinquies C

I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AD

I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 bis C

…panies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter B

…nt to Council Directive 2011/16/EU of 5 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC; 3° It is neither resident nor established in France. 3°…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Approved management centres

Article 1649 quater E bis

…centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless they are to be cashed directl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater O

…d having given them the opportunity to present their observations on the facts of which they are accused, the Director General of Public Finances or his delegate may terminate the said agreement. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Assessment and collection of taxes

Article 1657

1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furn…

AI translation · Updated 7 Nov 2023Open Article
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