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Showing 371–380 of 57275 articles for “Art. 1233 and C. civ. Art. 444”
…iod any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result i…
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…
…paid using another means of payment. This surcharge is recovered in accordance with the procedures and subject to the securities provided for by this code in respect of indirect taxes.
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
…the capital gain calculated as the difference between the actual value of these assets on that date and their tax value. This reintegration is made in equal parts over a period of four years. The disp…
…tax.The same immunity applies to the distribution of compensation among shareholders, unit holders and persons with similar rights, where the distributing company directly operated abroad establishme…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
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