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Showing 7221–7230 of 52212 articles for “Art. 1844-1”
1. The withholding tax provided for in 1° of 2 of Article 204 A is made by the debtor upon payment of the sums and benefits referred to in Article 204 F.Where the debtor of the withholding tax is not…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
The experts shall present at the hearing, where appropriate, the results of the technical operations they have carried out, after taking an oath to assist the judiciary to the best of their honour and…
Any witness summoned to be heard during the execution of a letter rogatory is required to appear, take an oath and give evidence. Where there is no plausible reason to suspect that he has committed or…
The public prosecutor with territorial jurisdiction to carry out the administrative rectification of purely material errors and omissions in civil status records and the annulment of irregularly drawn…
When the AMF becomes aware of an infringement of the provisions of this Code committed by a statutory auditor of a management company or UCITS, or when it considers that the conditions of independence…
A merger, split or absorption involving a UCITS or a sub-fund is subject to approval by the Autorité des marchés financiers.
By way of derogation from the provisions of Article L. 214-15, when, in the course of a merger, a foreign UCITS approved in accordance with Directive 2009/65/EC of the European Parliament and of the C…
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