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Showing 1–10 of 2133 articles for “Art. 218 bis”
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
…articles L. 233-1 and L. 233-2 of the same code.II. - In accordance with the provisions of article 218 bis, legal entities which are members of such a union or grouping and which are themselves liabl…
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 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.
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…
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…
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…
The Ordinary General Meeting may appoint one or more statutory auditors under the conditions set out in Articles L. 225-228 and L. 22-10-66. Companies which, at the end of a financial year, exceed the…
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 aptitude test is organised nationwide under the authority of the prefect of the Auvergne Rhône-Alpes region, by the Rhône-Alpes sports resources, expertise and performance centre.
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