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Article 302 septies-0 AA of the French General Tax Code

They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the activity concerned began or resumed or the year in which the option to pay value added tax was exercised. This request must be made no later than 31 January of the year in respect of…

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