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Showing 1–10 of 60144 articles for “Art. 218 A”
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
The provisions of articles 171,172 and of the last paragraph of Article 174 shall apply to this chapter. The regularity of the judgments of the investigating chambers and the regularity of the previou…
The judge conducting the investigation may, of his own motion or at the request of the parties, summon or hear any person whose testimony he deems useful in ascertaining the truth.
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
One spouse may give a mandate to the other to represent him or her in the exercise of the powers conferred on him or her by the matrimonial property regime. In all cases, they may freely revoke this m…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
The costs in respect of protective measures taken after the opening of an estate shall be borne by the estate and recovery thereof shall be pursued in accordance with the procedures and under the guar…
Any association that has been duly registered for at least five years and whose articles of association propose to defend or assist victims of accidents at work or occupational diseases may exercise t…
The interested party has the option of declaring, under the conditions provided for in articles 26 et seq and provided that he proves that he has the nationality of a foreign State, that he declines F…
The authorisation referred to in the second paragraph of I of article 15-4 is issued in writing and is valid for the duration of the officer's assignment or temporary secondment to the department or u…
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