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Showing 51–60 of 7985 articles for “Art. 10 févr. 2015”
…een approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to freedom of communication is subject to a tax based on the valu…
…plication of this article are set out in Articles 26 and 32 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014.
…122-4 to R. 3122-6, in accordance with the model set out in Commission Implementing Regulation (EU) 2015/1986 of 11 November 2015 establishing standard forms for the publication of notices in the fram…
…olumn of the same table: Articles applicable In the wording resulting from L. 451-1-1 Ordinance no. 2015-1576 of 3 December 2015 L. 451-1-2 Law no. 2014-1662 of 30 December 2014 L. 451-1-3 law no. 200…
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…
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