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Showing 121–130 of 442 articles for “Art. 220 quinquies”
In the event of goods being inspected under European customs regulations or as part of the application of this Code, customs officers may take samples or have samples taken for analysis or expert appr…
Customs officers may call upon any qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
After deliberation by the municipality or the public establishment for intercommunal cooperation with its own tax system, taken under the conditions provided for in I of Article 1639 A bis, the basis…
With the approval of the municipality or the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base fo…
On deliberation by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis…
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