Article 1692 of the French General Tax Code
November 7, 2023
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way of a deposit, within the period stipulated in the said 1, a sum determined by them on the basis of their turnover, the taxes to which they are liable and the deductions…
I. – Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accounts have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator…
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the declaration provided for in 2 of article 287 dued by members of the group that it forms with taxable persons in which it holds, directly or indirectly, more than half of the capital or voting rights,…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calculation of the difference mentioned in b of 3 of the same article. This credit gives rise…
I.-Les redevables de la taxe prévue à l’article 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 pay this tax by means of two instalments paid during the year in which it becomes due and at least equal to half the…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, paid and, where applicable, adjusted in accordance with the procedures laid down for the value added tax for which it is liable or, failing that, within sixty days of ceasing trading.
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 may choose to declare and pay the tax for all the taxpayers in the group, within the meaning of the last paragraph…
Les redevables de la taxe prévue à l’article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect of the previous calendar year. The additional tax due on the basis of the declaration referred to in V of article 302 bis KH is paid when the declaration is filed. Taxpayers who…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for in article L. 171-1 of the code of taxes on goods and services.
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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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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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