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Article 1965 L of the French General Tax Code

Discharge or refunds of all taxes or tax claims for an amount of less than €8 are not made.

This amount is assessed per rating, financial year or case.

Original in French 🇫🇷
Article 1965 L

Les dégrèvements ou restitutions de toutes impositions ou créances fiscales d’un montant inférieur à 8 € ne sont pas effectués.

Ce montant s’apprécie par cote, exercice ou affaire.

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