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Article 302 septies A of the French General Tax Code

The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.

Original in French 🇫🇷
Article 302 septies A

Le régime simplifié de déclaration des taxes sur le chiffre d’affaires est le régime simplifié de déclaration prévu à l’article L. 162-1 du code des impositions sur les biens et services.

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