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Article 1694 bis of the French General Tax Code

The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for in article L. 171-1 of the code of taxes on goods and services.

Original in French 🇫🇷
Article 1694 bis

Les conditions dans lesquelles les personnes soumises au régime simplifié de déclaration des taxes sur le chiffre d’affaire mentionné à l’article 302 septies A acquittent les impositions relevant de ce régime sont déterminées dans les conditions prévues à l’article L. 171-1 du code des impositions sur les biens et services.

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