Article 242
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
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Showing 781–790 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
…t unit holders or members may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are required to complete and send to t…
…of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to corporation ta…
…to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of buildings with a view to sale, provided that such companies…
…capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are required to declare the identity and address of the beneficia…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…
…tions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial…
…uater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with…
I. - Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206…
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