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Showing 3981–3990 of 5730 articles for “Art. 18-0 bis F”
When a collective investment management company distributes the units or shares of a collective investment scheme through the intermediary of a person referred to in 1° to 6° bis of Article L. 561-2 w…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
I. - In the interval between two general reviews, the rental values defined in I and II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those f…
I. - Title III of Book I of Part Five is applicable to Wallis and Futuna, as are Articles L. 5141-1 to L. 5141-3 , subject to the adaptations set out in II. Articles L. 5132-6 and L. 5132-7 shall appl…
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
For the sub-category of services relating to the Trade and Companies Register mentioned in Table 2 of Article Appendix 4-7, the fee for each service: 1° Shall be claimed by the Registrar, when collect…
Industrial property attorneys may practise their profession within the framework of a société pluri-professionnelle d'exercice, provided for in Title IV bis of Law no. 90-1258 of 31 December 1990 rela…
The region, metropolitan areas and the metropolis of Lyon may pay grants to the organisations mentioned in 4 of article 238 bis of the General Tax Code whose sole purpose is to participate in the crea…
Where a customs presentation is required for the goods referred to in Article 38(4) and (5), the customs service shall carry out the inspection of these goods in the presence of the holder.If the hold…
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