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Showing 941–950 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
Ability test provided for in article R. 321-67 Legal subjects Voluntary and judicial sales: concepts and distinctions; applicable texts. Taxation. Resale rights. Intervention by the State: right of pr…
If the needs of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed…
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
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