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Article 286 of the French General Tax Code

I.-Any person liable for value added tax must: 1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by the administration. A declaration is also compulsory in the event of cessation of business; 2° Provide, on a form supplied by the administration, all information relating to its professional activity; 3° If it does not usually keep…

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