French General Tax CodeIn force
Ie: Obligations of joint ventures
Article 238 bis M
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
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Showing 951–960 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
…revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account the revaluation difference which it est…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
…n with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General Code of Territorial Authorities, the public establishment of intercommunal cooperat…
…ction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in Article 1635 quater C.
On the occasion of the control referred to in the preceding article, the judge may ask the legal administrator to submit to the director of the judicial registry services of the judicial court an annu…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…
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