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Showing 291–300 of 47859 articles for “Art. 151 septies · CE plén. 13 June 2018 n° 401942 · CE 17 May 1995 · CE 26 September 2018 · CE 28 April 2006 · CAA Paris 9 November 2011 · BOI-BIC-PVMV-40-10-10-10 et -20”
…the following reservations:a) the correction must be requested :on import, before the customs service has authorised the removal of the goods ;on export, before the goods have left the Customs office…
I.-Proceeds from traffic fines are shared, in proportion to the number of traffic offences committed in their respective territories during the year preceding that for which the allocation is made, be…
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…
…he general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determined under the conditions set out in article 60, second paragraph, and in accordance with the p…
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…
The judge has the power to order ex officio all legally permissible investigative measures.
In the event that the two courts have declined jurisdiction, the later decision shall be considered null and void.
The judge must suspend the proceedings where the party requesting it enjoys either a period for taking inventory and deliberating, or the benefit of discussion or division, or some other waiting perio…
A decision on the plea either by the court seised of it or following an appeal shall be binding both on the referring court and on the court whose dismissal is ordered.
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