General Tax Code

The General Tax Code or cgi gathers, in France, of the legislative measures relating to the right of the Fiscalité. It goes back to 1948.

It gathers in particular the relative tendencies with the plate and covering of the Income tax, the Corporation tax, the Taxe on the added-value (VAT), the Fee registration , the Local taxes and the other impositions direct and indirect perceived by the State and the territorial collectivities.

The rules concerning the Contentious of the plate and covering as for them are gathered in the Livre of the tax procedures.

See too