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Showing 51–60 of 8495 articles for “Art. 10 juin 1992”
…APPLICABLE ARTICLES IN THEIR WORDS D. 314-15 to D. 314-17 Resulting from décret n° 2016-884 du 29 juin 2016
…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…
…5-8 Order no. 2019-964 of 18 September 2019 L. 515-9 Order no. 2000-1223 of 14 December 2000 L. 515-10 Order no. 2019-964 of 18 September 2019 L. 515-11 and L. 515-12 Order no. 2000-1223 of 14 Decembe…
…5-8 Order no. 2019-964 of 18 September 2019 L. 515-9 Order no. 2000-1223 of 14 December 2000 L. 515-10 Order no. 2019-964 of 18 September 2019 L. 515-11 and L. 515-12 Order no. 2000-1223 of 14 Decembe…
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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