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Showing 411–420 of 57747 articles for “Art. 22 and Art. 23”
The professional creditor is obliged, before 31 March each year and at its own expense, to inform any guarantor who is a natural person of the amount of the principal of the debt, interest and other a…
…olding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
…ll apply to deputy criminal investigation officers, investigation assistants of the national police and the national gendarmerie, and to officials and agents entrusted with certain criminal investigat…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
An endorsement on a bearer cheque makes the endorser liable under the provisions governing recourse; moreover, it does not convert the instrument into a promissory cheque.
…ervice Provider to prove that the transaction in question has been authenticated, properly recorded and accounted for and that it has not been affected by a technical or other deficiency.The use of th…
The rules governing remuneration paid for loans of financial securities are set out in article 38 bis, section 2 of the General Tax Code.
Credit institutions, finance companies and investment firms must deposit Treasury bills belonging to them with the Banque de France if the total nominal amount of these bills exceeds €750.
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