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Showing 7841–7850 of 17798 articles for “Art. 5°”
I.-The organisation holding an authorisation pursuant to Article L. 1221-3 is required to declare and carry out its activity in accordance with the provisions of Articles L. 6316-1 to L. 6316-5 and L.…
…rred to in articles R. 123-112 and R. 123-113, within the timeframes specified in the same articles 5° For European companies, the documents referred to in articles R. 123-118 to R. 123-120, within th…
When the composition pénale includes the completion of a training period, the provisions of articles R. 131-11-1 and R. 131-35 to R. 131-45 of the Penal Code are applicable. The same applies when the…
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscale…
The judge must rule on everything that is requested and only on what is requested.
When made by the plaintiff, the application brings the matter before the court without his adversary having been informed in advance. When it is submitted or addressed jointly by the parties, it submi…
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