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Showing 81–90 of 8354 articles for “Art. 10 déc. 2014”
…f this article are set out in Articles 26 and 32 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014.
The management report referred to in the second paragraph of article L. 225-100 presented by the Board of Directors or the Management Board, as the case may be, to the General Meeting gives an annual…
…DLT multilateral trading facility" or a "DLT trading and settlement facility", under Articles 8 and 10 respectively of Regulation (EU) No 2022/858 of the European Parliament and of the Council of 30 M…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
…ns set out in article 60, second paragraph, and in accordance with the provisions of articles 96 to 100a as well as Article 102 ter for the sole shareholder of a limited liability company verifying th…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
If the same dispute is pending before two courts of the same level equally competent to hear it, the court second seised must decline jurisdiction in favour of the other if one of the parties so reque…
The judge may grant the defendant time to call a guarantor. The proceedings shall continue on the expiry of the period within which the guarantor may appear, unless the guarantee claim is decided sepa…
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