French General Tax CodeIn force
1°: Sales tax
Article 302 septies AA
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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Showing 751–760 of 66843 articles for “Art. s. R 561-62 and L 561-48”
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
When an application for reconsideration is referred to the commission d'instruction des demandes en révision et en réexamen, its chairman shall rule by order. It shall refer to the judgment formation…
If the bench of the Court of Revision and Reconsideration considers that the case is not ready for hearing, it shall order that additional information be provided by one or more of its members for the…
The claimant and the civil party may request a copy of all or part of the documents and records in the case file. If the case file has been digitised, this copy shall be provided in digitised form, if…
When an application for review is referred to the committee investigating applications for review and reconsideration pursuant to Article 622, it shall take into account all new facts or unknown eleme…
For the purposes of this Title, the applicant shall be represented in the proceedings and assisted during the hearings by a lawyer chosen by him or, at his request, appointed by the court. If the appl…
Applicants may, during the examination of their application, submit a written, reasoned request to the Commission d'instruction des demandes en révision et en réexamen (Revision and Reconsideration Ap…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
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