Les prélèvements pour frais d’assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part Two: Taxes levied for the benefit of local authorities and various bodies | Title V: Provisions common to Titles I to IIIa | Chapter II: Assessment, non-discharge and collection costs | Section III: Rounding rules | Article 1647-00 A of the French General Tax Code
Les prélèvements pour frais d’assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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