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Article 1693 of the French General Tax Code

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…

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