1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the…
1. When the tax authorities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures, that a taxpayer has items mentioned below, it may, in the event of a marked disproportion between his lifestyle and his income, increase the…
A company’s declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree. Declarations submitted electronically by a service provider authorised by the administration under conditions laid down by decree are deemed to be made in the name and on behalf of the company identified in the declaration.
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically. This obligation also applies to companies belonging to one of the following categories: 1° Natural or legal persons or legal or de facto groupings of persons whose, at the close of the financial year, pre-tax sales or total gross assets shown on the balance sheet are greater than or equal to 400 million euros; 2° Natural…
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access. Those taxpayers who indicate to the administration that they are unable to submit this return electronically use the other means provided for in the first paragraph of 1 of article 173. Individual taxpayers who reside in areas where no mobile service is available are exempt from…
Management centres, the purpose of which is to provide industrialists, traders, craftsmen and farmers with assistance in management matters and to provide them with an analysis of economic, accounting and financial information with a view to preventing economic and financial difficulties, may be approved under conditions defined by a decree in the Conseil d’Etat. These centres are set up at the initiative either of chartered accountants or firms that are…
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless they are to be cashed directly. They must inform their customers of this. The conditions for the application of this article shall be laid down by decree in the Conseil d’Etat.
Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with regard to the prevention of economic and financial difficulties and to facilitate the fulfilment of their administrative and fiscal obligations by members of the liberal professions and holders of offices and charges may be approved under conditions laid down by decree…
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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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