Code général des impôts
The Code général des Impôts (abbreviated: CGI ) is a French code of law that summarizes legal provisions that all relate to tax law .
In the beginning there was such a collection of laws separately for each type of tax, for example a code des impôts directs for direct taxes , a code de l'enregistrement for registration fees or a code du timbre for stamp duty. On April 6, 1950, the establishment of the CGI was set in motion by four decrees and an arrêt.
The CGI combines particular the provisions with respect to the control base ( l'assiette ) and the collection of the income tax , the business tax , the VAT , the registration fees, local taxes and other direct or indirect taxation by the state or the territorial bodies.
The CGI consists of a main part, which is supplemented by four appendices:
- Annex I for the regulation of public administration;
- Appendix II for the decrees of the Council of State ( Conseil d'État )
- Appendix III for the simple decrees;
- Appendix IV for the orders ( Arrêts ).
In order to shorten the CGI, it was decided in the late 1970s to separate the rules on legal disputes relating to the tax base or tax collection and regulate them separately. The book of tax procedures ( Livre des procédures fiscales ) was created by two decrees and an order of September 15, 1981.
Single receipts
Web links
- Le code général des impôts in Legifrance .