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Chapter III: Abolition of tax benefits for businesses in the event of non-compliance with value added tax reporting obligations

Article 302 nonies of the French General Tax Code

The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations relating to the financial year concerned have not been filed within the deadline and this is the second successive omission.

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