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Showing 2351–2360 of 29661 articles for “Art. Aut. conc. n° 11-DCC-150 du 10 Oct 2011”
…le. It also defines the conditions under which the professional is not obliged to offer these parts due to their unavailability or other legitimate reasons, such as the safety or health of users. The…
In all advertising, it is forbidden to offer, in any form whatsoever, promotional prizes linked to the acceptance of an advance offer of credit.
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…the person who ensures the payment of this income that it fulfils, in respect of the financial year during which it receives or realises it, the following conditions:1° Its registered office and, wher…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
…ciété en commandite par actions, a société à responsabilité limitée, a public establishment of an industrial or commercial nature or a public undertaking which is liable to corporation tax without bei…
…supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However…
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