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Showing 51–60 of 948 articles for “Art. 1594 F quinquies”
When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…
No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…
Information relating to factoringA. - Mention concerning factoring in the context of subrogation (1) Accounting officers are authorised to pay money orders issued in the name of the creditor into the…
I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…
Open the article to read the full text in English.
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A b…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
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