Article 1960
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
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Showing 7471–7480 of 52335 articles for “Art. 1 juin 2005”
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
…y also put questions directly to the experts in accordance with the procedures set out in articles 312 and 442-1. After their presentation, the experts attend the debates, unless the chairman authoris…
…ar by force of law. A witness who fails to appear is liable to the fine provided for in Article 434-15-1 of the Penal Code. The obligation to take an oath and give evidence is not applicable to person…
…or the irregularly drawn up record was drawn up. However, the following shall have jurisdiction: > 1° The public prosecutor for the place where the central civil status department of the Ministry of…
When the AMF becomes aware of an infringement of the provisions of this Code committed by a statutory auditor of a management company or UCITS, or when it considers that the conditions of independence…
A merger, split or absorption involving a UCITS or a sub-fund is subject to approval by the Autorité des marchés financiers.
By way of derogation from the provisions of Article L. 214-15, when, in the course of a merger, a foreign UCITS approved in accordance with Directive 2009/65/EC of the European Parliament and of the C…
UCITS must provide the Banque de France with the information required to compile monetary statistics.
The Articles of Association of a SICAV and the regulations of a fonds commun de placement set the duration of the accounting periods, which may not exceed twelve months. However, the first financial y…
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