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Showing 41–50 of 2313 articles for “Art. 3 · C. com. Art. L 144-7 et R 144-1 · CGI Art. 1728”
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
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.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
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