Article 238 bis K
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
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Showing 911–920 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…omplices as well as those who have participated as interested parties within the meaning of Article 399 and carrying out the seizures provided for in this Code, customs officers authorised by the Mini…
…r the option provided for in the first paragraph of said 1, this exemption relates to a fraction of 30% of their remuneration.II. - I of this article applies under the same conditions of tax domicile…
…e before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale et des familles or in an establishment providing long-term car…
…cal Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by the president of the administrative…
…50% of the capital and voting rights of which are held by one or more natural persons and at least 34% by one or more persons having, within the said companies, the status of chairman, chief executiv…
Documents required to renew the declaration of activity for nationals of a Member State of the European Union or a party to the Agreement on the European Economic Area established in France Declaratio…
…This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code. The portion of the tax credit obtained in re…
Searching the offices of a doctor, notary or bailiff shall be carried out by a magistrate and in the presence of the person in charge of the professional order or organisation to which the person conc…
…roducts reimbursed and used by public authorities, under the conditions mentioned in articles L. 5123-2 to L. 5123-4 of the Public Health Code. II. - The amount of this fee is set, up to a limit of €5…
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