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Showing 161–170 of 9212 articles for “Art. 8 févr. 2024”
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
…s, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set by decree (1). This declaration must, in addition,…
For tax purposes, the earnings made in the exercise of their profession by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codea…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
…the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to the remuneration paid during the year of the transfer or cessation,…
Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed w…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
…aled against emanates require the constitution of a lawyer, or, otherwise, as provided in Article 948.
Where the judge has ruled on jurisdiction without ruling on the merits of the dispute, his decision may be appealed under the conditions laid down in this paragraph.The decision may likewise be challe…
The court shall refer the case to the court which it considers to have jurisdiction. This decision shall be binding on the parties and on the referring court.Where the referral is made to the court wh…
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