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Showing 791800 of 4074 articles for Art. no 16-26395

French General Tax CodeIn force
12. Development tax.

Article 1679 octies

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AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Payment of council tax, property tax and the public audiovisual contribution due by individuals

Article 1681 ter

1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 quater

…eclared. The second instalment is paid : 1° For taxpayers liable for value added tax subject to the normal actual taxation system mentioned in 2 of article 287, when filing the appendix to the declara…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11: Business value added tax

Article 1679 septies

…ness value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% of the business value…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV ter : Payment of value added tax by bank transfer or electronic payment order

Article 1695 quater

Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI : Waiver of payment and rebate in the event of death as a result of an act of terrorism, participation in an external or internal security operation or in circumstances leading to a citation in the Order of the Nation

Article 1691 ter

…r due, in respect of the taxation of income received or realised by the deceased. This discharge cannot cover taxes due on income relating to years prior to that preceding the year of death. The sums…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa: Special scheme for farmers

Article 1693 bis

…the tax actually due for the corresponding quarter.III. - When the duration of a financial year is not equal to twelve months and farmers have opted for an annual return as defined in the second sent…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV ter : Payment of value added tax by bank transfer or electronic payment order

Article 1695 ter

1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of direct taxes and similar charges by bank transfer or direct debit

Article 1681 sexies

…hen their amount exceeds €300, income tax, council tax on second homes and other furnished premises not used as a main residence, property taxes and taxes recovered according to the same rules as thes…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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