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Showing 8741–8750 of 69357 articles for “Art. 4°-a and 4°-c”
I.-Where the 3rd paragraph of Article R. 713-21 is applied, the candidates or their proxies shall submit, no later than twenty-one days before the last day of the ballot, to the secretariat of the ele…
…y, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary and Financial Code for their transactions with French residents and all persons who habitually recei…
I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…
…e as their tax return, the references of the contracts or investments concerned, the effective date and duration of these contracts or investments, the redemption and payment of premiums carried out d…
…bject or purpose of the applicable tax law, are not genuine having regard to all the relevant facts and circumstances. A scheme may comprise several stages or parts. For the purposes of this Article,…
Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator's card, is subject to…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…eir registered office there, are taxable at the place fixed by order of the Minister of the Economy and Finance published in the Journal officiel (1).
…may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the fin…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
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